News published in INFORMA 2019

News published in INFORMA in February

Tax rate applicable to comprehensive renovation works on a habitual residence.

Subjecting the transfer of the business to a limited company so that it can continue with the same activity as the transferor.

Taxation of traditional currency exchange transactions for the virtual currency bitcoin, or vice versa, and of brokerage services for the purchase and sale of cryptocurrencies.

Carrying out repair work on the installation of a shower tray in the bathroom of a normal home. The works include painting and moving the taps without providing them, as well as replacing the aforementioned plate. Applicable tax rate.

Type applicable to partial renovation works of masonry, sanitation and plumbing, electricity and painting of a home for its owner, a natural person, in which the cost of the materials used is less than 40% of the taxable base of the operation.

Subjects excluded from the special regime of agriculture, livestock and fishing in 2019

Accrual as advance payment for real estate works, the recipients of which are not public administrations, paid through "confirming" without recourse.

Obligation of a City Council to issue an invoice certifying the receipt and the concept of transfers derived from the management of collections related to public income.