News published in INFORMA 2019
Skip information indexNew items published in the INFORMA programme during November
142082-LEASE. DEDUCTION FOR EMPTY HOMESCommercial entity that leases several homes it owns. Possibility of deducting the tax incurred on the expenses of the activity (home repairs, office expenses, etc.), both for occupied homes and for those that are empty.
142080-DISOLVED COMMUNITY: ERD TO DEDUCT AND TAX OBLIGATIONSIf a community of property maintains the status of businessman or professional after the date of its dissolution. Continuation of the right of businessmen or professionals to deduct when the cessation of the deliveries of goods or services that constituted their business or professional activity has already taken place.
142038-RECOVERY OF VAT FROM ANOTHER MEMBER STATE SUPPORTED IN AN INTRA-COMMUNITY ACQUISITION OF GOODSA 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.
142081-ADVANCE PAYMENTS: SUCCESSIVE TRACT OPERATIONA tenant advances the payment of invoices for the following year, so that the landlord issues an invoice in December corresponding to the first three months of the following year. Accrual.
142089-SOCIAL ASSISTANCE: TELEASSISTANCE BY ADMINISTRATIVE CONTRACTApplication of the reduced rate of 4% to telecare, home help, day and night center and residential care services provided under an administrative contract for the management of public services.
142086-SURFACE ERD. TRANSMISSION WHEN IT HAS BEEN BUILTTaxation of the transfer of a surface right when it has been built.