News published in INFORMA in February

A natural person who teaches cooking classes on their own account and in an individual and personal capacity 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 natural persons, applying rule 8 of the Instruction, as they are considered health professionals, must be registered in group 899 of the second section of the Rates, “Other professionals related to the health services.”

If bonsai cultivation is carried out on agricultural or forestry farms owned by the owner, it is excluded from the taxable event. The retail sale of bonsai in an establishment other than the production establishment is classified in section 659.7 of the first section, which classifies “Retail trade in seeds, fertilizers, flowers and plants and small animals”. The maintenance of bonsai outside the place where the exploitation is carried out is classified in group 099 of the second section of the rates 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 workspace as well as additional services such as secretarial services, reception, reprographics, telephone, internet connection, electricity, running water, as well as the use of furniture and necessary tools must be registered in sections 861.2, 849.6, 474.3, 973.3, as well as in group 859.

The activity consisting of the interpretation of musical pieces on public roads is classified in group 032 of the third section of the “Musical Instrument Performers” Rates.

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