News published in INFORMA 2025

News published in INFORMA in January

A farmer under the special regime for agriculture, livestock and fishing intends to sell a set of cows, intended for breeding , to another farmer also under the special regime. Origin of the compensation provided for in the special regime of the Tax.

playroom activities and other leisure services for children such as storytelling activities, organization of birthdays, children's parties, carnivals, entertainment services, childcare activities in restaurants, shopping centers and private homes, for children between the ages of 2 and 6 . Exemption.

Lifting structure for the toilet that serves as a support system to perform toilet functions, people with mobility problems, illnesses or physical disabilities to sit down and stand up. Applicable tax rate .

Application of the 4% tax rate to deliveries of light quadricycles of category L6e and heavy quadricycles of category L7e, approved in accordance with the terms of Regulation (EU) No 168/2013 of the European Parliament and of the Council of 15 January 2013 on the approval of two- or three-wheeled vehicles and quadricycles, in the field of supplies of vehicles for persons with reduced mobility and wheelchairs for the exclusive use of disabled persons.

Company covered by the general accrual regime of the Tax, has absorbed another entity covered by the special regime of the cash basis of the Value Added Tax. Application of the special cash basis regime by the absorbing entity.