New items published in the INFORMA programme during May

In the event of newly created UTE s lacking Net Turnover Amount (INCN) in the tax period that in accordance with rule 2 of letter c) of section 1 of article 82 of Royal Legislative Decree 1175/1990, of September 28, must be taken as a reference, there is no tax element necessary to be able to apply the exemption, since it lacks INCN and the prohibition of using the analogy operates, it is not possible apply the exemption provided for in letter c) of section 1 of article 82 of TRLRHL to newly created UTEs in their first two years.

An entity that is going to carry out the activity of selling silk-screened gift items, if the printing work carried out predominates over the value of the printed objects due to the limited economic entity of the latter, in this case the corresponding taxation in the IAE would be limited to the graphic printing activity, section 474.1 of the first section of the Tax Rates “Printing of texts or images by any procedure or system”. If, on the other hand, the value of the articles that are going to be subjected to the printing process predominates over the graphic printing jobs thereof, the taxpayer carries out two different activities, which are, on the one hand, the printing activity. graphic, and on the other, the activity of selling printed articles, which must be provisionally classified by this activity, in heading 615.9 of the first section of the Tariffs “Wholesale trade of other durable consumer items not specified in the previous headings” .

A private clinic that provides outpatient ophthalmological surgery services without hospitalization will be required to be registered in the Tax registration in heading 942.1 of the first section of the Rates "Medical offices, first aid centers, health care centers and emergency clinics."