News published in INFORMA 2019

News published in INFORMA in September

Whether the reduced rate of 10 percent applies to training services for players in the field of video games, provided to recipients under 25 years of age by a commercial entity that does not have the status of a private establishment of a social nature.

Taxation of the transfer of an office building constituting a single registered unit, which has not been subject to horizontal division. The transfer takes place after the completion of renovation works, since which one of these offices has been leased for more than two years. The purchaser of the building will be a third party other than the tenants.

A taxpayer purchases a passenger vehicle and deducts 50% of the tax in accordance with the legal presumption. Subsequently, and given that it is considered a vehicle for exclusive use in the professional activity that it carries out, the question arises about the origin of the deduction of 100 percent of the quota supported in the acquisition, and if applicable, about the possibility of deducting the 50 percent not previously deducted in the acquisition of the vehicle.

A research centre considered a public body does not carry out any other activity other than scientific research. Its main sources of financing are transfers from the Autonomous Community on which it depends, public subsidies and compensation for business or professional activities carried out by it, subject to VAT . Exercise of the right to deduction.

A natural person with tax residence in France owns premises in TAI which he intends to rent out through an agency. Deduction of the fees incurred for general expenses, repairs, supplies, acquisition of fixed assets and expansion and improvement works on the property.