News published in INFORMA in January

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

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

Whoever 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 Rates that classifies "Forest services and services related to fishing and aquaculture."

An entity that deposits its driverless rental vehicles in public parking lots (parking lots), these entities that provide the guard and custody service for the vehicles, must not include these surfaces on which it does not have availability as a surface tax element to determine the fee. tax.

The leasing and subletting of trailers and semi-trailers used in the transportation sector is an activity that is not specified in the Tax Rates, therefore, as provided in rule 8 of the Instruction, they will be classified in the group or heading dedicated to activities not classified elsewhere ( ncop .) to which by their nature they are similar and must pay tax for the quota corresponding to the aforementioned group or heading in question. Section 855.9 classifies “Rental of other means of transport nec”.

The activity of shepherd assistant in high mountains 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 .”

The activity of providing children's leisure services in leisure centers is classified in section 981.2 of the first section of the Rates of the IAE “Recreational gardens in which admission is by price ”. If snacks, drinks, etc. are served. will be required to register and pay taxes, in addition to section 674.5 of the first section “Special restaurant, cafeteria and café-bar services, provided in companies, circles, casinos, clubs and similar establishments.”