News published in INFORMA 2025

News published in INFORMA in June

A agency works with a vehicle dealership, completing procedures before the General Directorate of Traffic regarding changes of ownership and new vehicle registrations. The agency invoices its services to the dealer and also receives from the dealer the amount corresponding to fees and taxes who pays in advance on behalf of the final customer who purchases the vehicle. Are the expenses paid, on behalf of the dealer's end customer, by the consideration of supplies?

Services of advocacy before a court in the Canary Islands, provided to a company established in London, and relating to the execution of a court order of a British court for the payment of an amount, having a property located in the Canary Islands has been seized in the procedure. Are the services provided subject to Spanish Value Added Tax?

A commercial entity leases several commercial premises, and one of its tenants has failed to pay the rent for three years. Finally, the tenant vacated the commercial premises and from that moment on the lease contract has been terminated. Since the outstanding debt is uncollectible, the credit has been written off, considering it definitely extinct. Is it appropriate? modification of the tax base?

Do you have the status of corrective invoices those issued to carry out voluntary modifications from others previously issued or for annular one issued in error?

A company, in exchange for consideration consisting of an initial contribution and a periodic fee, will lease a residential property to a non-profit entity who, in turn, will allocate it to collaborative leasing (“cohousing”) for its members. Is it applicable? exemption from Article 20. one. 23 LIVA to the first lease?