News published in INFORMA 2018

News published in INFORMA in December

Tenant of a property that will be used for tourist rentals, subleasing all or part of it, without offering services specific to the hotel industry. Exemption.

Deduction of outstanding Value Added Tax quotas to be offset by the entity acquired following a merger process.

Tax rate applicable to waterproofing and repair of deterioration works in garages of a community of owners.

Modules of the simplified regime applicable in 2019.

Trade fair organisers provide services that include renting space, setting up and installing a customised stand and other services closely related to the participant's presence at the respective trade fair. Applicable type.

Public service management contract, concession type, in relation to a public hospital where the successful tenderer is obliged to carry out non-healthcare accessory services such as the construction of the hospital, its equipment and maintenance and the provision of non-healthcare residential services. Applicable type.

Company dedicated to the development of hotel activities in two hotels, one in the Canary Islands and another in the Balearic Islands. Determination of the volume of operations for the purposes of determining the monthly or quarterly period corresponding to the declarations-settlements and their obligation to comply with the Immediate Supply of Information (SII).

Wholesale travel agency established in the TAI, providing services to a retail travel agency established outside the Community. The services consist of mediating on behalf of the retail agency and collecting payment for the services contracted by its clients established in the TAI. Taxation.

A city council has awarded the indirect management of a municipal sports complex to a public limited company, which will receive a subsidy to cover the operating deficit. Subjection of the aforementioned subsidies.