News published in INFORMA 2024

News published in INFORMA in December

Has any exceptional measure been taken to determine the annual fee of the simplified special regime for economic activities developed in the municipalities affected by the DANA of Valencia ?

An entity, established exclusively in the Spanish territory of application of the Tax, purchases a telephone card from a foreign operator that bills it based on the contracted price plan. The entity invoices its clients for these services received, who are students transferred to another Member State . The entity acts on its own behalf, receiving and providing these same services. Subjection.

During a given year X a company has not had a monthly settlement period although, in the third quarter of said year, it exceeded the volume of operations of 6,010,121.04 euros , so in the following year its settlement period will be monthly. The question is raised as to whether it is possible to exercise in November of said year X the option for deferral of VAT on imports.

Silver coins , which are legal methods of payment in their countries of issue, are resold above their face value , but not with the aim of serving as an official means of payment, but rather for numismatic or collection purposes . To determine whether, within the scope of Value Added Tax, the special for used goods, of art, antiques and collector's items would be applicable to the resale of silver coins.

A company has reached an agreement with a financial institution for the marketing of a financial product . The placement of these products is carried out through the company's mobile application . Exemption from article 20.one.18 LIVA.

Should the compensation from the special regime for agriculture , livestock and fishing be included in the calculation of the volume of income for the year 2024, for the purposes of being excluded or not from the simplified regime in 2025 ?