News published in INFORMA 2021

New developments published in INFORMA in October 2021

Royal Decree-Act 20/2021 adopting urgent support measures for repairing damage caused by volcanic eruptions and for the economic and social reconstruction of La Palma Island provides that the head of the Ministry of Finance and Public Administration, in view of the reports form the Ministry of Agriculture, Fisheries and Food, may authorise, on an exceptional basis, the reduction of the net yield rates referred to in the Order on modules for the year 2021 for agricultural holdings and activities in which damage has occurred as a direct result of the disasters caused by the volcanic eruptions on La Palma Island.

Exemptions in transactions assimilated to exports.Transport of passengers and their luggage by sea or air to or from a port or airport outside the spatial scope of the tax.Inland transport in connection with international transport operated by the same or another carrier.

A Chinese company provides services relating to home renovations in Belgium and Spain to final consumers resident in those Member States.The same company is registered for VAT purposes in Belgium regarding B2B supplies of goods.The Chinese company referred to above chooses to use the scheme outside the Union OSS in Spain (Member State of identification). Tributación.

Subjection of the services provided by cooperative members to a worker cooperative.

Tax regime for VTC vehicle activity.

A trading 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 trading entity which is established in that territory.To perform that lease, the German entity must not have any other material or human resources at its disposal in the territory other than the warehouse itself.Application of the reverse charge VAT scheme.