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News published in INFORMA 2024

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New items published in the INFORMA programme during November

147725 - CANCELLATION OF THE MORTGAGE THAT GUARANTEED THE CREDIT

In the context of bankruptcy proceedings, the mortgage guaranteed an outstanding loan has been cancelled and a of 50% has been agreed. Is it possible to issue a corrective invoice for the 50% of the debt that will not be collected, when the court ruling approving the bankruptcy agreement is final?

147726 - MAKING BOUQUETS, WREATHS AND TABLE CENTERS BY FLORIST

A florist sells flowers to individuals and makes bouquets, wreaths, centerpieces, etc… Can it pay taxes under the special regime of the equivalence surcharge , based on the fact that all the floral arrangements it makes come from flowers and plants from the florist itself, that is, that they were acquired with application of the aforementioned special surcharge regime?

147727 - CONSIGNMENT AND IMPORT OF GOODS FCA ORIGIN CONDITIONS

Entity that receives from its non-EU suppliers, under conditions " FCA country of origin, goods on a consignment basis transferring legal ownership with their withdrawal from the warehouse located in the territory of application of the Tax. Status of the entity as importer and right to deduction.

147728 - HOUSING COOPERATIVE MEMBER STATUS

Cooperative created for the promotion of housing and its subsequent allocation to partners. The cooperative members make a contribution to acquire the status of member and another that corresponds to the estimated price of the home. Subject to Value Added Tax.

147729 - TRANSFER OF VEHICLES TO EMPLOYEES

Is there a self-consumption of services for the transfer of vehicles to employees , when the company has deducted part of the Value Added Tax in a renting contract?

147741 - VEHICLE AFFECTED BY 50% BY SELLER AND BUYER

A commercial company, in the course of its activity, acquires a second-hand passenger vehicle from another commercial entity. The entity that transferred the vehicle had it related to its activity and was able to deduct 50% of the Tax quotas incurred in the acquisition. In the invoice received for the purchase of the vehicle, the taxable base amounts to half the value of the asset. The question is whether the amount of tax incurred will be deductible in its entirety, to the extent that it already corresponds to 50% of the value of the asset, or whether it may only be deducted by 50%.