New features published in INFORMA 2026

News published in INFORMA in January

That tax rate is applicable to the service of olive milling for its transformation into olive oil without acquiring the property of the same?  

Is it applicable? tax rate of 4% focaccia?

This exempt the transfer of two commercial premises used as offices that have been converted into dwellings?

This exempt the transfer of industrial buildings located in an industrial sector that will be converted to residential use through an Interior Reform Plan (PERI) and will be subject to demolition?

What tax rate is applicable to projects of a professional activity of decoration and interior design? Sometimes the activity is limited to performing a mere decoration project, while in other cases it is also carried out project implementationproviding the necessary materials and some work being subcontracted such as electricity or painting.

A society which is covered by SII who has entered into billing agreements such as recipient and how third Are the obligations introduced by the RRSIF applicable?   For transactions invoiced in one's own name, no. For transactions invoiced in the name and on behalf of the recipient or as a third party by regulatory provision, no. For transactions invoiced in the name and on behalf of a third party without any regulatory provision, yes.

A society which is covered by SII who has entered into billing agreements such as recipient from a businessman who does not carry out economic activity Are the obligations introduced by the RRSIF applicable?   No. For operations carried out by entrepreneurs that, for the purposes of Personal Income Tax (IRPF), are not considered economic activity.

?What is meant by transactions for the purposes of letters b), c) and d) of the first section of article 201.bis of Law 58/2003, of December 17, General Tax Law?   The termtransactionIt is interpreted as any business transaction that is subject to registration in a computer or electronic system or program that supports the accounting, billing or management processes of those who carry out economic activities. It includes some examples.

I issue invoices using a data processor or spreadsheet Without the use of macros or any other system that allows the automatic generation of issued invoice books, are the obligations introduced by the RRSIF applicable?   If you do not use any SIF system for issuing your invoices and this issuance is done manually, you would not be obligated. But if you use spreadsheets, databases, or word processors It cannot be concluded that it is not bound by the Regulationsince these spreadsheets could constitute data processing and storage utilities that may imply their consideration as SIF.

?Could to begin voluntarily issue invoices in VERI*FACTU mode before the deadline for compliance and adaptation of systems to the regulations?   The dates on which the requirements of the Regulation become due do not preclude the possibility of the consultant complying with said regime in a voluntary prior.  

If I decide not to use a SIF to issue my invoices, will I be able to access the records issued by my suppliers who use a SIF in VERI*FACTU mode in transactions where I am the recipient?   The taxpayer could not only verify the information from the invoices received, but also download it to integrate it into their record books.

Hospitality business owners who use a SIF (invoicing computer system) without internet connection Are they required to have an internet connection to issue invoices?   Although the standard requires that the computer system have this capacity for remission, the effectiveness of the remission automatic and secure is established with character volunteer.  

Hospitality businesses using an offline invoicing system to issue invoices: If the tax authorities request the invoicing records, These records can be provided on an external medium (USB drive, hard drive...) in person?   The information must be provided in electronic format via a storage medium physical either through automatic and secure delivery by means electronics to its electronic headquarters.

An entrepreneur who is covered by the special regime of equivalence surcharge and that issues simplified invoices with a computer system. Are the obligations introduced by the RRSIF applicable?   Yes, with respect to the transactions carried out by the business owner, covered by said special equivalence surcharge scheme,where there is an obligation to issue an invoice.

Insurance which is covered by SII who has entered into billing agreements such as recipient Are the obligations introduced by the RRSIF applicable?   For transactions invoiced in one's own name, no. Nor for transactions invoiced in the name and on behalf of the recipient.