News published in INFORMA 2023

News published in INFORMA in February

A natural person engaged in film and theatre activities builds a home on his or her own land, which will constitute his or her habitual residence, allocating part of it to his or her artistic activity. Deductibility of the VAT contributions borne in the percentage of the construction intended for the workplace.

Application of the temporary rate of 5% to liquefied compressed natural gas and to liquefied natural gas, both used in vehicle propulsion. Compatibility of this type with the extraordinary bonus of 0.20 euros on the final price of certain energy products provided for in Royal Decree-Law 6/2022, of March 29.

A natural person who works as a lawyer has a home where he/she establishes both his/her habitual residence and his/her professional office. Deductibility of the borne contributions of VAT on supplies contracted in the home, such as electricity, water, telephone or internet .

Application of the reduced rate of 5% of the VAT , temporarily established in the RD-L 7/2022 , to services related to the supply of natural gas , other than the supply itself, which the marketing companies bill to their customers on behalf of the distributor (weather check of the equipment, checking the meter and/or reading, canon IRC ).

Signing of a lease contract with an option to purchase a home with a developer , when the previous tenant decided not to exercise said option. Taxation in VAT of the future sale of said home.

Application of the temporary rate of 5% to heating supply .

Application of the temporary reduced rate of 5% to liquefied natural gas.

Application of the temporary rate of 5% to olive stones and almond shells , intended to be used directly as fuel .

Application of the temporary rate of 5% to wood derivatives, chips, sawdust, bark, used as fuels in heating and in the manufacture of pellets and briquettes.