News published in INFORMA 2024

New items published in the INFORMA programme during May

training services for obtaining titles of private airplane pilot, private helicopter pilot, glider pilot and free balloon pilot . Exemption .

A company provides logistics services . Their clients, once the products have been sent to their warehouses, sell them to final consumers and the entity, through software , receives an order of what it has to package so that a carrier can pick them up and deliver them to the final consumer. The carrier delivers the goods and receives the amount of the sale which he sends to the entity and this, after deducting its fees, transfers the remainder to the seller. Consideration as a digital interface that facilitates sales .

If, when a financial intermediary acts on behalf of third parties, the amount of the Tax on Financial Transactions (ITF), forms part of the tax base of the VAT on the service provided by the aforementioned intermediary.

Type applicable to a educational product for school use , with an assigned ISBN, marketed through a consultative platform aimed at schools and teachers , which works on different educational concepts.

A yacht club provides mooring services and pays the navigation aid fee to the Port Authority as a substitute for the taxpayer. The taxpayers of the fee are the owners of the vessels, recipients of the aforementioned mooring service. If the amount of the tax that the club passes on to its clients is subject to VAT.