News published in INFORMA 2019

New items published in the INFORMA programme during November

Taxation of the transfer of a surface right when it has been built.

Application of the reduced rate of 4% to telecare services, home help, day and night centres and residential care provided under an administrative contract for the management of public services.

A tenant pays the following year's bills in advance, so that the landlord issues an invoice in December corresponding to the first three months of the following year. Accrual.

A company makes acquisitions of goods from another Member State during the period of time from the application for a Spanish NIF for the purposes of VAT and notification of its inclusion in the ROI . By not communicating to the community supplier its NIF for the purposes of VAT attributed by the Spanish Administration, the aforementioned supplier passes on to the purchaser the VAT of the Member State of departure of the goods. Yes, once the communication of the inclusion in the ROI has been received, the Spanish purchaser can recover the VAT borne in the other borne Member State.

If a community of property maintains the status of entrepreneur or professional after the date of its dissolution. Continuation of the right to deduct for business owners or professionals when the supply of goods or provision of services that constituted their business or professional activity has ceased.

Commercial entity that leases several properties of its own. Possibility of deducting the tax incurred on business expenses (home repairs, office expenses, etc.), both for occupied and empty homes.