News published in INFORMA in April

The activity of trainer/consultant (coaching) is considered in the Tax Rates as two activities differentiated from each other, and consequently must be registered in section 933.9 Other teaching activities and in section 849.9 Other independent services nec

If the actions carried out by the referees are carried out as professionals outside the labor dependency regime, acting directly and on their own account, they are subject to IAE and should be registered, in group 048 of the third section of the Rates that classifies the Referees of sports events.

If a town council is exempt from IAE due to its economic activities, the presentation of the registration, modification or deregistration census declarations (form 036) replaces the presentation of the specific Activities Tax declarations. Economical (model 840). The exemption from the IAE and the non-obligation to register for the tax does not exempt, in any case, from the obligation to present the corresponding general census returns.

The activity of transferring client portfolios is subject to IAE and must be classified in Group 859 of the first section of the Rates, Rental of other personal property ncop ., without permanent staff, corresponding to business activities. 

The provision of services to individuals that does not involve their organization is classified in group 899 of the second section, Other professionals related to the services referred to in this division, if said activity is carried out as a professional. And in heading 979.9 of the first section, Other personal services ncop ., when said activity is provided on a business basis.

The taxable person will be obliged to make as many declarations of registration in the registration of IAE as there are premises available for any title for the exercise of his wholesale trade activity as long as he carries out the operations. In those municipalities in which the taxable person does not have a premises or establishment and, furthermore, does not carry out any sale of his products, he will not be obliged to present any declaration of registration in the Tax registration in such municipalities, even if in them its collaborators sell their products.