News published in INFORMA 2022

New items published in the INFORMA programme during November

Tax rate applicable to the operation consisting of supplying prepared food to order, carried out in person, online or by telephone.

A person with reduced mobility has adapted a vehicle that he has just purchased. Tax rate applicable to the services of approval of the adaptation carried out.

Taxation of services provided in the so-called "MICE" segment (meetings, incentives, conferences and events), where services relating to the organization and execution of meetings, conferences, seminars, symposiums, conventions, congresses, product presentations, incentive programs and any other type of event of a similar nature are provided to clients on their own behalf.

A company is dedicated to the manufacture of machinery. The products sold are subject to legal or contractual warranty and in most cases are sold through distributors so that, in the event of repair, this can be carried out either by the distributor or directly by the manufacturing company, even if the sale was made by the distributor. Taxation of repairs.

Application of the reverse charge (RCT) of article 84. One. 2. f) LIVA , for fencing works, construction of a concrete slab and certain masonry walls and a roof carried out by different contractors.