New features published in INFORMA 2026

News published in INFORMA during the month of July

When the job consists of find an investor so that it acquires ownership of the debt, before the auction award is finalizedWe are facing a assignment of a mortgage loan. This transfer is subject to and exempt from tax and the commission received will also be exempt if it meets the requirements for mediation.

The discount vouchers that entitle you to the obtaining a discount on future purchases that are made to the provider who grants them, but not to be exchanged for goods or services, They will not be considered bonds. They are a discount that will not be included in the taxable base.

Food supplements not included within the scope of the regulations applicable in matters of juices and soft drinks, paying taxes at the reduced rate of 10%.

To qualify a grant as directly linked to the price, it is necessary that the recipients gain an advantage. The fact that a subsidy is paid to the seller should allow him/her sell the asset for a lower price which he would have to demand if the subsidy did not exist.

The product consisting of flavored olive oil with spices or other products, constitutes a product different from olive oil, as defined in its implementing regulations, paying taxes to tax rate of 10%.