News published in INFORMA 2021

News published in INFORMA in September

Who can be taxed under the Union's special external scheme.

Who can be taxed under the Union Scheme.

What is meant by intra-EU distance sales?

To whom the E-Commerce Import Regime may apply.

If the exemption corresponding to the traveller scheme is applicable to the purchase of a vehicle from a dealer on the Peninsula by an individual resident in Ceuta.

What is meant by distance sales of goods imported from third countries or territories.

Whether taxation in the Member State of departure of the goods according to the threshold of 10,000 Euros applies to a taxpayer established exclusively in Spain (Peninsula and Balearic Islands) on distance sales of goods whose Member State of departure is other than Spain.

A provider not established in the EU provides services linked to real estate (e.g. renovations) located in Germany, France and Hungary to private customers in those Member States. The same supplier is registered for VAT purposes in Germany in relation to other types of supplies (e.g. business-to-business deliveries of goods). The supplier chooses to use the non-EU scheme in France (Member State of identification). Taxation.

A supplier established in the EU carries out intra-Community distance sales of goods and provides services to customers in various Member States of the Union. The supplier wants to register in the Union scheme and declare and settle through it only the VAT due on the provision of services. Likewise, you wish to declare and settle the VAT owed for distance sales of goods in accordance with the general rules of VAT by means of the declaration VAT ##3##corresponding to the Member State in question.

If a supplier not established in the EU provides services to consumers in the EU and makes intra-Community distance sales of goods, which regime should it apply to? ?

If a businessman with several agricultural and livestock activities included in the objective estimate begins a leasing activity of part of his rural property during the year, there is no impact when the income derived from the leasing is classified as income from real estate capital.

A company's supplier, under a contract, delivers goods and provides maintenance services for them without any compensation. The absence of consideration is not subject to any condition or commitment on the part of either party. Impact of the Tax.

If the transferor of a premises maintains the status of entrepreneur or professional after having submitted to the Public Treasury the declaration of cessation of activity.

A developer is constructing a building consisting of apartments, commercial premises and parking spaces that will be used for leasing purposes. Deduction of VAT of parking spaces, if at the time of construction it is not known whether they will be rented to the tenants of the homes or to third parties.

A Spanish customer, end consumer, places an order not exceeding 150 euros with a supplier through an electronic interface established in France. The customer indicates that the place of delivery will be in Spain ( TAI ). Taxation in IOSS .

Yes, once the compensation receipts have been issued by a cooperative, the signing of a non-recourse confirming contract by said cooperative with a credit institution can be considered a financial instrument that allows said compensation to be deemed satisfied for deduction purposes.