News published in INFORMA 2025

New items published in the INFORMA programme during November

The owner of several rental properties has established that the supply expenses will be on behalf of the tenantsHowever, the contracts with the supplier companies will be formalized with the lessor who will pay said amount and pass it on to the lessees. Are they part of the taxable base of the leasing service the aforementioned expenses for supplies?

For the purposes of applying the reduced rate to theconstruction or sale of buildings intended for housing Is the existence of necessary? certificate of occupancy, occupancy license or similar authorization?

A person wants to buy a vehicle that will be used to transport another person. reduced mobility, with whom he has a direct line kinship. For the purposes of applying the reduced rate of 4%Is it necessary for the vehicle to be registered in the address of the person with reduced mobility?

Acquisition of a new vehicle to a dealership in the Spanish territory application of the tax and transfer to another Member State. Would taxation be altered by the temporary registration in Spain?

A commercial entity dedicated to providing the home help service, occasionally provides staff to a city council for the coverage of absences, leaves, vacations or vacancies in a public daycare. Are subject and exempt Are the aforementioned staff transfers subject to VAT ? If they are not exempt, what guy Is it applicable?