News published in INFORMA 2019
Skip information indexNew items published in the INFORMA programme during March
141207-TRANSMISSION BY TAXI DRIVER OF ONE OF THE THREE LICENSES HE HASSubjection of the transmission by a taxi driver of one of the three licenses that he holds together with the corresponding vehicle.
141240-EXECUTION OF WORK: WAREHOUSES AND MACHINERY LEASINGApplication 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.
141242-CONTENTS: ERROR RECTIFICATION IN RECIPIENTSRectification of an invoice where the recipient has been incorrectly identified, the base amount and tax rate being correct.
141239-BUILDINGS DELIVERY: LEASED HOUSING WITH PURCHASE OPTIONExemption 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.
141206-INTENTION TO USE ACQUIRED ITEMS FOR A BUSINESS PURPOSEA natural person who registers in the real estate development activity affects credit rights and a work in progress received from his mother. However, after various lawsuits, it has not been able to carry out its business activity and has considered transferring the works in progress received and the aforementioned credit rights. Subjection of this transmission to VAT.