News published in INFORMA in December

The activity of providing children's leisure services in leisure centres is classified under section 981.2 of the first section of the IAE Rates “Recreational gardens where entry is based on a price”. If snacks, drinks, etc. are served. will also be required to register and pay taxes under section 674.5 of the first section “Special restaurant, cafeteria and coffee-bar services provided in companies, circles, casinos, clubs and similar establishments.”

The IAE rate is calculated based on the tax elements existing at the time of the tax accrual.  If the tax element that determines the rate is the cadastral value, as occurs in section 861.2 of the first section of the IAE rates “Rental of industrial premises and others NCOP ”, the value corresponding to the surface area that is used, at that time, for the rental activity will be taken into account, whether or not the property is rented. The cadastral value of that surface that does not affect said activity at the time of accrual will not be taken into account.

A person registered under section 653.3 of the first section of the IAE rates “Retail trade of household items, hardware, ornaments, gifts or advertising (including costume jewelry and small appliances)” can make duplicate keys without having to register under another section.

Anyone who carries out the activity of clearing and cleaning rural properties for third parties must register for said activity in group 912 of the first section of the Tariffs that classifies “Forestry services and services related to fishing and aquaculture”.

An entity that stores its self-drive rental vehicles in public parking lots (parking lots), entities that provide the service of custody and safekeeping of the vehicles, must not include these surfaces on which it does not have availability as a taxable surface element to determine the tax rate.

The leasing and subleasing of trailers and semi-trailers used in the transport sector is an activity that is not specified in the Tax Rates, therefore, according to the provisions of rule 8 of the Instruction, it will be classified in the group or heading dedicated to activities not classified elsewhere ( ncop .) to which they are similar by their nature and must be taxed at the rate corresponding to the aforementioned group or heading in question. Heading 855.9 classifies “Rental of other means of transport nec”.

The activity of high mountain shepherd's assistant is classified in Group 099 of the second section of the Rates of the Tax on Economic Activities “Other professionals related to agriculture, livestock, hunting, forestry and fishing, ncop .”