New features published in INFORMA 2026

New items published in the INFORMA programme during May

A weighing scale that meets the requirements set out in article 1.2 of the RRSIF will be considered a SIF, but it must be taken into account whether said SIF supports billing processes. If this system is not used in a billing process, as in the case of the exclusive issuance of tickets, the RRSIF would not apply..

The delegation of the material fulfillment of the obligations of the RRSIF established in article 6, It does not require a specific additional agreement. as provided for in article 5 of the ROF.

Therefore, only from January 1st or July 1st, 2027Depending on the case, it may be possible to assess the non-compliance with the requirement of lack of certification referred to in article 201 bis.2 of the General Tax Law (LGT) and, consequently, to assess, where appropriate, the tax infringement for the possession of computer or electronic systems or programs that do not comply with the provisions of article 29.2.j) of the LGT.

For the RRSIF to be applicable, it is necessary as follows: prerequisite that the computer system used supports the billing processes. This implies that there is invoicing and, therefore, invoices (article 1.1 of the RRSIF).

When the legal classification and effective destination of individual dwellings is that of hotel or similar use, its transmission will not be subject to the reduced rate and will be subject to the general tax rate.

Services related to the organization of filming or events, They are not included within the scope of the effective use rule of article 70.Two LIVA. When the recipient is a businessperson or professional, the services are understood to be provided at the location where the headquarters of their business is situated.

The rebilling of a fee, within the framework of a service provision, will determine that its amount is included in the taxable base of the benefit, provided there is a direct link between both and, likewise, when such rebilling be ancillary to a main benefit.

The ticket issuance management fees These are ancillary operations to the main one and they are taxed at the same rate as concert tickets, that is, 10%.

When donations made by international organizations to a foundation are intended for contribute to and finance its general activity, They do not constitute consideration for a delivery of goods or provision of services.