News published in INFORMA 2025

News published in INFORMA in October

A natural person has sold thirty-one used books, which he had already read, through a digital interface over a period of two months. Do you have the status of entrepreneur or professional by virtue of the sale of used books having overcome the threshold of Directive (EU) 2021/514 of the Council, of 22 March 2021, also known as DAC7 Directive?

Consortium formed by various municipalities and supra-municipal entities that provides services related to the water cycle, will perceive a grant financed with European funds (PERTE)) which will determine for it the obligation to carry out a set of eligible expenditure actions that will be partially financed by the aforementioned subsidy and the rest with its own income. ?The subsidy is subject to received from European funds within the framework of PERTE?

Services of visa application assistance, which is processed at a Spanish Consulate, provided by a professional established in the Spanish territory subject to Value Added Tax to a client established outside the European Union. Are subjects What about VAT in Spain?

A solicitor is a creditor of a company that was declared bankrupt. After notifying the Commercial Court of its credit, it proceeded to modify the taxable base and issue corrective invoices. However, the bankruptcy administration has proceeded to pay the total amount recognized for the total taxable base of the unpaid invoices. Must the reduced and subsequently recovered amounts be reimbursed to the Public Treasury?

A commercial entity, reseller of second-hand vehicles in special regime for used goods, is going to launch a marketing campaign consisting of the free transfer of the use of the vehicle, to potential purchasers who have made a down payment for its acquisition, for the time necessary to obtain the corresponding financing and until the sale is definitively formalized.  Would the special regime for second-hand goods apply to this transfer of use?