News published in INFORMA 2019

News published in INFORMA in April

A foundation’s income includes grants from the autonomous community that must be authorised for a specific project. Consideration as subsidies linked to the price.

Tax rate applicable to elastomeric pumps used postoperatively for the continuous infusion of medicines.

A natural person who registers in the real estate development activity affects credit rights and a work in progress received from his mother. However, following various lawsuits, it has been unable to carry out its business activity and has considered transferring the works in progress it had received and the aforementioned credit rights. Subjection of this transmission to VAT.

Exemption from the transfer of a home, which has been intended for rent with an option to purchase, by the person who acquired it from the developer.

Correction of an invoice where the recipient has been incorrectly identified, with the base amount and the tax rate being correct.

Application of the rate of 4% to teleassistance, home help, day and night centres and residential care centres.

Application of the assumption of reversal of the taxable person to the construction works of two warehouses for drying hams, as well as to the financial leasing operation of certain machinery necessary for the completion of the facilities.

Exemption of operations performed by the economic and social council of an Autonomous Community and a free zone in the organisation of working days intended to support economic development.

If, for distance-selling transactions to another member state, online without a permanent establishment open to the public, a normal or simplified invoice must be issued.

Transmission by a taxi driver of one of the three licenses he holds together with the corresponding vehicle.