New features published in INFORMA 2026

News published in INFORMA in June

A business owner issues invoices without using a SIF system, and their advisor only performs accounting activities, keeps records of issued invoices, and submits self-assessments for their clients. The advisor would not be subject to the RRSIF.because this regulation develops the formal obligation contained in article 29.2.j) of the LGT exclusively with respect to computer systems and programs of billingno to accounting or management systems.

To the extent that the transactions carried out by the entity are exempt from the obligation to issue an invoice under the ROF, and the entity does not issue an invoice for those transactions, its transactions remain excluded from the objective scope of the RRSIF.

As a taxpayer subject to Corporation Tax, It falls within the subjective scope of the RRSIFits provisions being mandatory insofar as make use of a SIF. This is regardless of whether it has hired staff.

The potential introduction of fictitious or fictitious entities or companies into an operational billing software in a production environment I would be contrary to the Regulations. This does not preclude it from being carried out in situations prior to said production environment, for example, in a test environment.

Taxi transport services for crews are not provided for to meet the direct needs of the ships and, regardless of whether they are invoiced to the shipowner or the ship's consignees, they will not be exempt from VAT.

The expedition of organic origin certificates constitutes a provision of ancillary services to the main operation, consisting of the delivery of biomethane, and its taxation will be the same as that of the main operation of delivery of goods.

To the extent that a execution of work within the framework of a building construction processThe mechanism of the investment of the taxpayer, provided that the requirements established in article 84.One, 2, f LIVA are met.

At the time of constitution, two reciprocal obligations are produced: the delivery of capital in exchange for the right to receive a periodic benefit and the establishment of a guarantee in payment of that benefit. In the extinction of the census by redemption No transaction subject to VAT will take place.

The assumption of investment of the taxpayer, provided for in article 84.One.2.e third indent LIVA, is applicable to transfers of real estate subject to the payment of urban development charges, to the extent that they are found registered at the time of transmission.