News published in INFORMA 2019
Skip information indexNews published in INFORMA in December
142104 Resale of purchased vehicles supporting 50 percentA company is dedicated to the purchase and sale of used automobiles. Sometimes vehicles are purchased from business owners or professionals who had assigned 50 percent of them to their activity, so when they buy them they bear the tax on 50 percent of the sale price. Tax base on which the VAT must be charged by the aforementioned company, when transferring the vehicles acquired under the conditions described.
141656 Waste: Comprehensive rental of industrial cloths or ragsType applicable to the comprehensive rental service of industrial cloths or rags consisting of the supply of clean cloths or rags, the collection of dirty and contaminated cloths or rags, the washing of the cloths and rags, the treatment of the waste generated during the process and the return of clean cloths.
142103 Courses for the handling and piloting of dronesBasic and advanced courses for the management and piloting of unmanned autonomous vehicles or drones. Exemption.
142102 Nursing home with accommodation, health and other servicesA nursing home provides two types of services: accommodation and lodging, which are typical of a nursing home, and certain services provided at the request of the resident, such as sanitary services or clothing labelling. Taxation.