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.

Method of determining the tax base on which to apply both the VAT such as the equivalence surcharge, on general tobacco sales made by a tobacco shop to establishments authorized for sales with a surcharge (bars, restaurants, etc.), which are taxed under the special equivalence surcharge regime.

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.