News published in INFORMA 2025

News published in INFORMA in December

Is it possible to modify the taxable base for an unpaid invoice using the procedure provided for in Article 80.Three of the VAT Law if the client has notified the start of a settlement plan through the Special procedure for Microenterprises?

An entity dedicated to the banking business, within the framework of a corporate reorganization, is going to liquidate a branch by transferring its assets and liabilities in favor of an existing branch. The transmission will include staff necessary for the exercise of the activity that will be subrogated to the acquirer. This hold Will this transfer be taxed?

Commercial entity dedicated to inseminate cattle ovine, performs this operation at its clients' facilities with the necessary equipment, including ovine semen. That tax rate Which applies?

Dental clinic whose activity is exempt. In the course of its business, it bought a premises bearing the VAT, which he could not deduct when carrying out an exempt activity. Currently, it aims broadcast the local to a company that will allocate it for rental. Is it possible? waive the exemption provided for in article 20.One.22 LIVA, applying the reverse charge mechanism?

Architect's services for the drafting a technical project, linked to a work of home rehabilitation usual. Are the architect's services for drafting the technical project subject to tax? reduced rate?