News published in INFORMA 2019

News published in INFORMA during the month of July

Requirements that must be met for the clause of the effective use or exploitation of art 70.two LIVA to be applicable.

Deductibility of the tax borne by a community of property formed by a married couple, whose object is the acquisition of a plot of land and the subsequent promotion of a dwelling, which will be delivered by the community to the spouses once the promotion has been completed.

Taxable base and taxation of tobacco sales made by tobacconists to establishments authorised to sell with a surcharge (bars, restaurants, etc.), which are taxed with an equivalence surcharge.

Taxpayer established outside the territory of application of the Tax, also carries out operations in said territory through a permanent establishment. Calculation of the volume of operations for the purposes of determining the monthly settlement period and inclusion in the SII .

Exemption from awareness and re-education courses for the recovery of points, as well as from the driving license given by authorized centers