News published in INFORMA 2019
Skip information indexNews published in INFORMA in September
141916-NOT ESTABLISHED: LOCAL LESSOR THROUGH AGENCYA natural person with tax residence in France is the owner of premises in TAI that is used for leasing through an agency. Deduction of fees incurred for general expenses, repairs, supplies, acquisition of fixed assets and expansion and improvement works on the property.
141914-BASIC RESEARCH CARRIED OUT BY PUBLIC RESEARCH CENTERA research center considered a public organization 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.
141915-VEHICLES: MODIFICATION OF DEDUCTION PRACTICED AT 50 PER 100A taxpayer purchases a passenger vehicle and deducts 50 percent of the tax paid in accordance with the legal presumption. Subsequently, and given that he considers that it is a vehicle for exclusive use in the professional activity he carries out, he asks about the origin of the deduction of 100 percent of the fee borne in the acquisition, and, where appropriate, about the possibility of deducting 50 percent not previously deducted in the acquisition of the vehicle.
141917-BUILDINGS. DELIVERY: BUILDING WITHOUT HORIZONTAL DIVISIONTaxation of the transfer of an office building constituting a single registry unit, which has not been subject to horizontal division. The transfer is carried out after completion of rehabilitation works, since the completion of which one of these offices has been leased for more than two years. The purchaser of the building will be a third party different from the tenants.
141927-SOCIAL ASSISTANCE: ATTEND SITUATIONS OF NEEDIf the reduced rate of 10 percent applies to player training services 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 private establishment of a social nature.