Informative news
Autonomous
- The Department of Economy and Finance of the Generalitat has published 14 consultations on Inheritance and Gift Tax. [+Info]
- The Tax Agency of Catalonia publishes the definitive list of vehicles that have to pay the tax on CO2 emissions for 2023. [+Info]
National
- Declarations and self-assessments with a filing deadline of October 2024. [+Info]
International
- EFRAG (European Financial Reporting Advisory Council) and TISFD (Task Force on Inequality and Social Financial Disclosure) sign a cooperation agreement to promote social financial disclosure. [+Info]
- The agenda and documents for the October FASB-IASB (Financial Accounting Standards Board – International Accounting Standards Board) educational meeting are now available. [+Info]
- Accounting and disclosure of cryptoassets. [+Info]
- Accounting standards update: intangible assets, goodwill and other cryptoassets.
CNMV Communications
- Public consultation on the new draft Circular amending three other circulars, on venture capital and CIIs (Collective Investment Schemes). [+Info]
- The CNMV adopts the European Banking Authority (EBA) guidelines on the application of the group capital test to groups of investment firms in accordance with Article 8 of Regulation (EU) 2019/2033. [+Info]
Banco de España press releases
- Capital ratios of credit institutions operating in Spain increased in the second quarter of 2024. [+Info]
Useful queries from the Tax Agency
- Subdirectorate General for Consumption Taxes
The applicant company manufactures a product for oral administration, a glucose drink prepared from corn dextrose, classified as an energy drink. The drink, which has no therapeutic use, is a common foodstuff used together with other products for diagnostic tests related to glucose tolerance and metabolism tests.
The drink is given to a fasting person and blood samples are taken before and after ingestion to test glucose levels. The drink is not a reagent.
You wish to consult the rate of Value Added Tax applicable to supplies of the product in question.
Binding consultation of the Directorate General of Taxes no. V1533-23. [+Info]
Barcelona, 18 October 2024.
