News published in INFORMA 2019

New items published in the INFORMA programme during March

A natural person who registers in the real estate development activity affects credit rights and a work in progress received from his mother. However, following various lawsuits, it has been unable to carry out its business activity and has considered transferring the works in progress it had received and the aforementioned credit rights. Subjection of this transmission to VAT.

Exemption from the transfer of a home, which has been intended for rent with an option to purchase, by the person who acquired it from the developer.

Correction of an invoice where the recipient has been incorrectly identified, with the base amount and the tax rate being correct.

Application of the assumption of reversal of the taxable person to the construction works of two warehouses for drying hams, as well as to the financial leasing operation of certain machinery necessary for the completion of the facilities.

Transmission by a taxi driver of one of the three licenses he holds together with the corresponding vehicle.