News published in INFORMA 2018

New items published in the INFORMA programme during March

The existence of a permanent establishment in the case of a company that is not established in the VAT territory of application, which leases a logistics warehouse in Spain, intervening in the name and on behalf of the company in various transactions.

The possibility to apply the exemption established for supplies of vehicles related to the temporary import regime, in the case of a company that sells them to customers that do not live in the customs territory, who, in turn, acquire them under the tourist registration regime.

Consideration as an ancillary activity, or the existence of differentiated sectors for a company that trades vehicles, and which will carry out financial and insurance brokerage activities.

Consideration as a permanent establishment in the VAT territory of application, for a property rented by an individual who resides in a third country.

The existence of a permanent establishment in the case of a company in the Canary Islands that receives logistics services from a company established in the tax's territory of application.