News published in INFORMA 2019

New items published in the INFORMA programme during May

Consideration as a passive subject of a married couple who acquire, for their community property, a commercial premises with the purpose of dedicating it to leasing.

Taxation of benefits in kind from a Flexible Remuneration Plan for a company's employees.

Subject to contributions made by donors of a crowdfunding project who are given a miniature as a reward.

Way to determine the tax base on which to impact both the VAT and the equivalence surcharge, in tobacco sales under the general regime made by a tobacconist to establishments authorized for sales with a surcharge ( bars, restaurants, etc.), which are taxed under a special regime of the equivalence surcharge.

Taxpayer in the leasing of premises owned jointly by the commoners.

Exercise of the right to deduct the tax incurred by a company as a result of the use of motor vehicles by employees who perform functions other than commercial ones.