News published in INFORMA 2019
Skip information indexNews published in INFORMA during the month of July
106723-TEACHING: DRIVING SCHOOLSExemption from awareness and re-education courses for the recovery of points, as well as from the driving license taught by authorized centers
141808-PERMANENT ESTABLISHMENT AND VOLUME OF OPERATIONSTaxpayer 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 .
141860-SALES OF TOBACCO TO STORES SUBJECT TO SURCHARGETax base and taxation of tobacco sales made by tobacconists to establishments authorized for sales with a surcharge (bars, restaurants, etc.), which are taxed at an equivalence surcharge.
141842-SPOUSES BUILDING THEIR HOME. DEDUCTIONSDeductibility of the Tax borne by a community of property made up of a married couple, whose purpose is the acquisition of land and the subsequent promotion of a home, which will be delivered by the community to the spouses once the promotion is completed.
141831-CLAUSE OF THE ACTUAL USE OR EXPLOITATION: REQUIREMENTSRequirements that must be met for the clause of the effective use or exploitation of art 70.two LIVA to be appropriate.