News published in INFORMA 2021

News published in INFORMA in December

The quantitative limits applied in previous years determining the scope of the flat-rate method for economic activities included therein are extended for 2022, with the exception of agriculture, livestock farming and forestry activities, which have their own quantitative limit according to turnover.

An Italian company provides technology support services to a branch set up in the tax territory.It is questioned whether such services are subject to the tax.

Treatment for VAT purposes of losses, destruction or theft of goods in connection with the consignment sales scheme.

Reasons for exclusion from the agriculture, livestock farming and fishing system.Exclusion limits for 2022 and prior years.

An Argentinian professional provides renovation services for real estate located in Spain, France and Hungary to private clients resident in those Member States.He chooses to use the non-EU scheme in France (Member State of identification). Tributación.

VAT rate applicable to the supply of slushies and ice cream.

A retail trader sells clothes in a store open to the public and, in addition, makes sales through an online platform.Possibility of paying tax under the special regime of the equivalence surcharge.

Circumstances determining exclusion from the simplified system.Exclusion limits for 2022 and prior years.