News published in INFORMA 2021

New items published in the INFORMA programme during May

Non-established commercial company, with headquarters of economic activity in Turkey, dedicated to the commercialization of certain goods that it imports in Hungary, to subsequently transport them to the Spanish territory of application of the tax ( TAI ) where they are stored in the facilities of a third entity that provides logistics services.  At some point after arrival and storage, the goods are sold at the TAI . Taxation.

Transfer of assets to Italy for the execution of works prior to their sale in that country.  Subsequently, some of these goods returned by Italian customers are sent to the Spanish territory where the tax is applied ( TAI ).  Invoicing and taxation.

Commercial company based in the Spanish territory of application of the tax ( TAI ) dedicated to the wholesale trade of fruit, which transports the merchandise to a rented warehouse in Italy where the merchandise is stored in consignment until it is transmitted to the customers.  Invoicing and obligation of the company to request a VAT NIF from the Italian authorities.

Application of the exemption to plastic surgery services aimed at actions leading to the restoration or improvement of the health of patients.  In particular, whether the concept of illness provided for in Article 20. One. 3 LIVA is limited to physical ailments or does it also include psychological ailments.

Exemption from osteopathy services.