News published in INFORMA 2017
Skip information indexNews published in INFORMA throughout January and February
139067 - TAX RATES. HEALTH CARE. EQUIPMENT AND ACCESSORIES: PRESCRIPTION GLASSES, LENSES AND FRAMESTax rate applicable to prescription glasses, lenses and frames
106788 - EXEMPTIONS WITH DOMESTIC TRANSACTIONS. REAL ESTATE TRANSACTIONS. BUILDINGS. LEASING: RURAL PROPERTYThe leasing of a rural property to end consumers who use it exclusively as a residence is subject to and exempt from the tax, provided the lessor is not obliged to provide complementary services as part of the hotel industry. It is not specified that the residence needs to have a licence of first occupation as a requirement for the exemption.
139164 - TAXPAYER OBLIGATIONS. BOOKS. ENTRY PERIOD: INVOICES ISSUEDWhen to enter the invoice if it was issued in a period that came after its accrual.
139165 - TAXPAYER OBLIGATIONS. BOOKS. ENTRY PERIOD: INVOICES RECEIVEDWhen to enter the invoice in the record book of invoices received if it was issued in a period different to the one in which the recipient received it.
138944 - TAX ADMINISTRATION. FORMS 303 AND 390. LEASING A RESIDENCE TO A COMPANYThe reference has been adapted to the new doctrine of the TEAC in relation to the exemption when leasing residences to a corporate person, identified as the user of the residence on the contract.
106647 - TAXABLE EVENT. PROVISION OF SERVICES. LAWYERS: COURT APPOINTEDThe tax department has modified its criteria, indicating that the services provided by court-appointed lawyers and solicitors are subject to and not exempt from VAT, whereby VAT should be included on the invoice at the general tax rate of 21%.
106778 - EXEMPTIONS WITH DOMESTIC TRANSACTIONS. REAL ESTATE TRANSACTIONS. BUILDINGS. LEASING: RESIDENCE RENTED TO COMPANIESIn accordance with the doctrine of the TEAC, the leasing of a residence will be VAT exempt in cases where the lease contract specifies the person or persons who will use the property, when the lessee is a corporate person.
Immediate disclosure of information (SII): references 139047 to 139065A new subchapter has been introduced in the chapter 'Taxpayer obligations', regarding the Immediate Supply of Information (hereinafter, 'SII'): references 139047 to 139065
133598 - EXEMPTIONS WITH DOMESTIC TRANSACTIONS. REAL ESTATE TRANSACTIONS. BUILDINGS. LEASING: TOURIST APARTMENTS (II)The activity consisting of leasing a residence, or a part thereof, for periods of time, without providing any service associated with the hotel industry and limited to making the residence available to the lessee, who is using it exclusively as a residence, is VAT exempt. It is not specified that the residence needs to have a licence of first occupation as a requirement for the exemption.
139166 - TAXPAYER OBLIGATIONS. BOOKS. ENTERING SIMPLIFIED INVOICESObligation to include simplified invoices in the record book of invoices received, even if they do not meet certain requirements for exercising the right to the deduction.
139167 - TAXPAYER OBLIGATIONS. BOOKS. ENTRY PERIOD: INVOICES ISSUED TO EXCHANGE SIMPLIFIED INVOICESPeriod in which invoices issued to replace or exchange simplified invoices must be entered.