News published in INFORMA 2023

News published in INFORMA in April

Exchange of a property in favor of a company in exchange for the delivery of a future home. The transfer of the property was subject to and considered advance payment for the future transfer of the home. Taxation of the retrocession of said exchange taking into account that the land, which was initially delivered in the first phases of urbanization, has been fully urbanized.

An owner of an office building and commercial premises, which it leases to third parties, re-invoices the tenants for the proportional part of the electricity costs corresponding to each of them. Type applicable to the re-invoicing of said expenses of electrical energy .

Ways to claim payment from the debtor for the purposes of the tax base modification procedure. 

No application in 2023 of the 0% tax rate , approved by Royal Decree-Law 20/2022, to deliveries of locust bean gum .

Seed oils to which the temporary rate of 5% applies in 2023 .

Right to the deduction and proration of taxpayers who make deliveries of fruits , vegetables and other food products to which, temporarily, the temporary rate of 0% was applied in 2023.