News published in INFORMA 2025

New items published in the INFORMA programme during May

Natural person who has a recognized 75% disability, questions whether having a recognized disability makes it impossible to purchase a dwelling would be covered by the reduced tax rate of 4%.

An entity acquires a property to be renovated not knowing the destination that will be given to you once the work is completed, which may be the rental of a tourist home, its rental as a permanent residence or its transfer to third parties. Right to deduction of the quotas supported by the reform.

Guy tax applicable to the delivery of bread doughs.

Obligation to issue invoices of pharmacy owners in equivalence surcharge and their inclusion in the scope of application of the Royal Decree 1007/2023, having to adopt the standardization systems required by the same in terms of accounting and invoice registration.

Producers of packaged products, covered by the system SCRAP (Collective Systems of Extended Producer Responsibility), They charge a deposit to their clients and up to the final consumer per packaging unit sold in order to return, at which time the amount will be returned. Treatment of the aforementioned deposit for VAT purposes, throughout the transmission chain.