News published in INFORMA 2025

News published in INFORMA during the month of July

Are they subject to energy saving concessions?

The amount received from CAP aid and that of the compensation are taken into account to calculate the exclusive magnitude depending on the REAGP revenue volume?

A state agency performs sample collections of urine and blood, for the performance of anti-doping controls in sports competitions in exchange for a public price.   Is the service provided by the entity subject and, where appropriate, exempt of Value Added Tax?

A community of goods, dedicated to real estate development, intends affect some homes built to the lease as tourist accommodation, including complementary services typical of the hotel industry such as laundry, reservations, periodic cleaning and maintenance. Does this affectation determine the realization of a self-consumption according to article 9.1 d LIVA?

A employee of the European Investment Fund in Luxembourg has acquired furniture and household items for his home in that country, to a businessman established in the Spanish VAT territory. Although the Luxembourg authorities have authorized the refund of the VAT owed, the Spanish businessman refuses to reimburse him. ?VAT refund is due requested, with the Spanish supplier being obliged to carry it out?