News published in INFORMA 2023

News published in INFORMA in December

In the renovation of the home of a private individual, the contracting company will use both its own resources and those of several subcontractors. How to take into account the materials provided by subcontractors , in the calculation of the percentage of the tax base that represents the cost of the materials provided by the contractor , for the purposes of applying the reduced rate of 10% to the execution of home renovation work.

A businessman sells two adjacent and connected apartments , where the activity of hostel and that of habitual residence is carried out. Subjection and exemption.

Ways to claim payment from the debtor for the purposes of the procedure for modifying the tax base. What is meant by is a means that reliably proves the claim for payment from the debtor.

Natural person who received as a donation , together with his sister, a plot of land already developed years ago. Currently, he has obtained a license from the City Council for the segregation of the same and wants to proceed with its transfer. If the aforementioned operation of transmission of plot is subject to taxation by VAT .

A community of property, consisting of the undivided ownership of a rented premises , transfers the property to two natural persons who will also acquire it in undivided ownership . One of them will allocate its half to leasing to the other purchaser, who will use the entire premises in its trade activity at an equivalent surcharge. Subjection and exemption from delivery of the premises and, where applicable, waiver of the exemption.