News published in INFORMA 2024

News published in INFORMA in September

A natural person is the owner with another partner of a community of property dedicated to the transport of goods. In order to obtain the mandatory transport card for vehicle , issued by the General Directorate of Traffic, the owner of the means of transport must be a natural person , and may not be a community of property or more than one person. Right of the community to deduct the VAT incurred in the acquisition of the vehicle, when the owner thereof is the aforementioned natural person .

A bank has signed an outsourcing agreement with an entity of the group. Outsourced are services to the execution of the financial transaction. Exemption.

Self-employed worker who provides hairdressing services in residences and day centres for the elderly and dependent people, passes on the Tax to the company that hires her as a concessionaire of said services in those centres. Type applicable to hairdressing services provided.

Conditions under which a veterinarian can invoice the transfer of the medications that he dispenses at the Tax rate of 10%.

A professional, natural person, is dedicated to the animation of 3D characters for video games. If the activity carried out is exempt from Value Added Tax.