News published in INFORMA 2023

News published in INFORMA during the month of July

Assistance and negotiation services in operations of purchase and sale of shares or interests in companies, which include coordination with clients to prepare the transaction, establishing contact with potential investors, as well as with the company's advisors for the successful completion of the operation. Exemption.

The urban plan in which some land is located was declared null by virtue of a court ruling, said nullity having been confirmed by a ruling of the Supreme Court. In order to once again obtain the buildable status the land, previously urbanized, must be subject to a new urbanization. Exemption from the transfer of these lands.

Dietitian and nutritionist who provides diagnostic, treatment and prevention services for certain eating disorders , such as anorexia or bulimia. We would like to know if the provision of services by dietician and nutritionist is exempt.

A commercial company, with headquarters of economic activity in the Canary Islands , provides a service aimed at improving energy efficiency to communities of owners. Taxation

Application of the rule of reversal of the taxable person , referred to in article 84.one.2.e third indent LIVA, to the delivery of a real estate by its owner to another businessman, which constitutes the guarantee of a loan , in exchange for a price that is intended to cancel (totally or partially) said mortgage loan by the seller.

If a company with NIF N that has an establishment can be considered as not established.