News published in INFORMA 2021

News published in INFORMA during the month of October 2021

A commercial entity resident in Germany that does not carry out any economic activity in the territory of application of the Tax leases an industrial warehouse to another commercial entity that is established in the same territory. In order to carry out said leasing, the German entity will not have any material or human resources other than the ship itself in the territory of application of the Tax. Application of the reversal of the passive subject .

Taxation regime of the vehicle activity VTC .

Subject of the services that cooperators provide to a worker cooperative.

A Chinese company provides services relating to renovations in homes located in Belgium and Spain to end consumers resident in those Member States. The same company is registered for VAT in Belgium in relation to business-to-business supplies of goods. The Chinese company mentioned above chooses to use the non-EU OSS regime in Spain (Member State of identification). Taxation.

Exemptions in operations similar to exports . Transport of passengers and their luggage by sea or air from or to a port or airport located outside the spatial scope of the tax. Domestic transport in connection with international transport operated by the same or another company.

Royal Decree-Law 20/2021, which adopts urgent support measures for the repair of the damage caused by volcanic eruptions and for the economic and social reconstruction of the Island of La Palma, provides that the person in charge of the Ministry of Finance and Civil Service, in view of the reports of the Ministry of Agriculture, Fisheries and Food, may authorize , on an exceptional basis, the reduction of the net performance indices referred to in the Order of modules for the year 2021 for farms and agricultural activities in which damage has occurred as a direct consequence of the accidents derived from volcanic eruptions on the island of La Palma.