New items published in the INFORMA programme during May

In the case of UTE s of new creation due to the lack of Net Amount of the Turnover (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, this tax element necessary to be able to apply the exemption is not available, due to the lack of INCN and the prohibition of using the analogy being in effect, the exemption provided for in letter c) of section 1 of article 82 of TRLRHL cannot be applied to newly created UTEs in their first two fiscal years.

An entity that is going to carry out the activity of selling screen-printed gift items, if the printing work carried out predominates over the value of the printed objects due to the low 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 to be subjected to the printing process predominates over the graphic printing work thereof, the taxpayer carries out two different activities, which are, on the one hand, the graphic printing activity, and on the other, the activity of selling the printed articles, which must be provisionally classified under this activity, under section 615.9 of the first section of the Tariffs “Wholesale trade of other durable consumer goods not specified in the previous sections”.

A private clinic that provides outpatient ophthalmologic surgery services without hospitalization will be required to be registered in the Tax registry under section 942.1 of the first section of the Tariffs “Medical offices, first aid centers, health centers and emergency clinics.”