News published in INFORMA 2025

News published in INFORMA in September

What tax rate is applicable to deliveries of glasses and contact lenses graduated for people with visual impairments?

A commercial entity will transfer all its assets shares in a holding entity. All entities grouped under the holding company have sufficient human and material resources to carry out their respective business activities. In addition, the commercial entity has participated in the management of all these participating entities. This subject the sale of the holding company's shares by the commercial entity?

A natural person with a degree in psychology with postgraduate degree, whose activity consists of providing couples therapy services, work-related stress, personal growth, emotional support and improvement of self-esteem, social skills and assertiveness, teaches his clients techniques and strategies suitable for improvement in those fields. However, he has not completed the master's degree in general health psychology. nor does he hold the title of specialist in clinical psychology to carry out the treatment of psychological disorders. Is this activity found exempt of the Tax?

A compensating joint of a Trust compensation board has transferred its lands to another businessman. Since there are outstanding past payments, the purchaser has agreed with the transferor to satisfy these pending assessments for which the compensation board had already issued the corresponding invoices. Would the re-invoicing, carried out by the seller to the purchaser of the land, of the outstanding assessments be subject to the assumption of reversal of the taxable person provided for in article 84.One.2.f) LIVA?

This exempt the transmission of a sectorized developable property, in which the streets and roads of the main infrastructure of the entire sector in which it is located have already been executed?

A commercial entity acquires a vehicle deducting fifty percent of the supported quota and, the same day, he transmits it to a dealer. Is the deduction correct? Is the subsequent transmission subject?