New features published in INFORMA 2026

News published in INFORMA during the month of August

They are subject and not exempt Healthcare services, provided by a medical or healthcare professional, consisting of cosmetic surgery and aesthetic treatments, such as hair implants, or alopecia treatments, made with aesthetic purposes.

A society that is part of a group of entities should be considered as a liable party other than its branch Therefore, transactions between that company and its branch will be taxable transactions for VAT purposes.

The services that an entity offers to its workers in exchange for one reduction of your salary, such as Health insurance, childcare services, etc.They are considered to be for valuable consideration and subject to the existence of a direct relationship between the service and the part of the monetary salary that the worker waives.

Within the concept of deliveries of goods, made on the occasion of demonstrations intended to report financial support, cannot be understood to include sales of merchandising that a political party carries out through its websiteTherefore, they will be subject to, and not exempt from, taxation.

A foundation, which carries out collaboration agreements of Law 49/2002 and that provides advertising services derived from sponsorship contracts The advertising company will have to apply the deduction system of the dual entities.