News published in INFORMA 2025

News published in INFORMA in April

A company intends to carry out a housing development. Through a deed, the client is sold a plot of land without transferring possession and stating the commitment to build an individual home, which will be financed by making advance payments during the months that the work lasts. Applicable type in the delivery of land and housing.

Commercial entity that participates in a reparcelling project, has been awarded a participation share , corresponding to urban development rights on the undivided share awarded to a Compensation Board on a property resulting from a project. Whether the transfer of such exploitation rights would be subject to and, where applicable, exempt. Passive subject of the transmission.

A holding company of a group of entities that applies the special regime for the group of entities plans, within the framework of a business restructuring operation, to obtain the transfer of the voting rights of another entity established in the territory of application of the Tax. Whether the transfer of an entity's voting rights meets the subjective requirements necessary for the application of the group of entities regime.

An individual is going to acquire a vehicle for people with reduced mobility before obtaining the certificate of their disability level, which has already been requested. If the subsequent correction of the impact made at the general of the Tax on the acquisition of the vehicle is appropriate, to apply the reduced rate provided for in article 91.Two.1.4 LIVA.

If they must be electronically signed the invoices issued through computer billing systems, to which Royal Decree 1007/2023, of December 5, is applicable, which approves the Regulation that establishes the requirements that computer or electronic systems and programs must adopt.