News published in INFORMA 2021
Skip information indexNews published in INFORMA during the month of October 2021
143891 - REDUCTION OF PERFORMANCE FOR ACTIVITIES ON THE ISLAND OF LA PALMA IN 2021Royal Decree-Law 20/2021, which adopts urgent support measures to repair the damage caused by volcanic eruptions and for the economic and social reconstruction of the Island of La Palma, provides that the head of the Ministry of Finance and Public Service, in view of the reports of the Ministry of Agriculture, Fisheries and Food, may authorize , on an exceptional basis, the reduction of net performance indices to which the Module Order refers for the year 2021 for farms and agricultural activities in which damage has occurred as a direct consequence of the incidents derived from the volcanic eruptions on the island of La Palma.
143881 - INTERNAL TRAVEL TRANSPORTATION IN CONNECTION WITH INTERNATIONALExemptions in operations assimilated to exports . Transportation of travelers and their luggage by sea or air from or to a port or airport located outside the spatial scope of the tax. Internal transport in connection with international transport operated by the same or another company.
143883 - OSS: HOUSING REFORMS AND DELIVERY OF GOODSA Chinese company provides services related to home renovations located in Belgium and Spain to end consumers residing 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 chooses to use the regime outside the Union OSS in Spain (Member State of ID). Taxation.
143879 - SERVICES OF COOPERATIVISTS TO AN ASSOCIATED WORK COOPERATIVESubjection of the services that cooperative members provide to an associated worker cooperative.
143880 - VTC SIMPLIFIED TAXITax regime of vehicle activity VTC .
143882 - GERMAN COMPANY OWNER OF WAREHOUSE LEASED TO ESTABLISHED COMPANYCommercial entity resident in Germany that does not carry out any economic activity in the territory of application of the Tax rents an industrial warehouse to another commercial entity that is established there. To carry out said lease, the German entity will not have any other material or human resources other than the warehouse itself in the territory where the Tax is applied. Application of the reversal of the taxable subject .