News published in INFORMA in April

The activity of trainer/consultant (coaching) is considered in the Tax Rates as two different activities, and consequently must be registered under section 933.9 Other teaching activities and under section 849.9 Other independent services ncop

If the actions carried out by the referees are provided as professionals outside the employment dependency regime, acting directly and on their own account, they are subject to the IAE and should register in group 048 of the third section of the Tariffs that classifies the Referees of sporting events.

If a municipality is exempt from the IAE for its economic activities, the presentation of the census declarations of registration, modification or cancellation (form 036) replaces the presentation of the specific declarations of the Tax on Economic Activities (form 840). The exemption from the IAE and the lack of obligation to register for the tax does not, in any case, exempt one from the obligation to submit the corresponding general census declarations.

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

The provision of services to individuals that does not involve the organization of the same 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 section 979.9 of the first section, Other personal services nec ., when said activity is provided on a business basis.

The taxpayer will be required to make as many registration declarations in the IAE registry as premises he has available under any title for the exercise of his wholesale trade activity, provided that he carries out the operations. In those municipalities where the taxpayer does not have premises or establishment and, in addition, does not carry out any transaction for the sale of its products, it will not be obliged to submit any declaration of registration in the Tax registry in such municipalities, even if its collaborators sell their products in them.