News published in INFORMA in February

A natural person who teaches cooking classes on his or her own, individually and personally, must register in group 826 of the second section of the Rates.

The activity consisting of the professional practice of speech therapy carried out by individuals, applying rule 8 of the Instruction, being considered health professionals, must be registered in group 899 of the second section of the Tariffs, “Other professionals related to health services”.

If bonsai are grown on farms or forestry holdings of which one is the owner, it is excluded from the taxable event. The retail sale of bonsai in an establishment other than the production establishment is classified under section 659.7 of the first section, which classifies “Retail trade of seeds, fertilizers, flowers and plants and small animals”. The maintenance of bonsai outside the premises where the farm is carried out is classified in group 099 of the second section of the tariffs and the teaching of classes on bonsai cultivation is classified in group 826 of the same second section.

A natural person who is dedicated to the exploitation of a space where different professionals share a work space as well as additional services such as secretarial services, reception, reprographics, telephone, internet connection, electricity, running water, as well as the use of necessary furniture and tools must register under sections 861.2, 849.6, 474.3, 973.3, as well as in group 859.

The activity consisting of the performance of musical pieces in public places is classified in group 032 of the third section of the Tariffs “Performers of musical instruments”.

The retail sale of bioethanol for fireplace combustion is classified under section 655.1 of the first section of the Tariffs “Retail trade of fuels of all kinds, except gases and fuels”.