New items published in the INFORMA programme during November

The taxable person must register and pay taxes for group 912 of the first section “Forest services and services related to fishing and aquaculture” which, according to its note, includes, among others, the provision of forestry services provided by persons or entities other than the owners of the holdings and that are normally carried out on the same holding, such as pest control, fire protection, etc.

The provision of warehouse management services, carrying out work to control supplies and spare parts stocks, is classified in heading 849.9 of the first section of the Rates, “Other independent services ncop . ” by the application of the procedure regulated in rule 8 of the Instruction.

A natural person who takes artistic photography signed by the author, an activity carried out without profit, must register in group 861 of the second section “Painters, sculptors, ceramists, artisans, engravers and similar artists”.

A community of owners, of a building with architectural interest, that plans to carry out guided tours in common areas of the building, must register in section 966.9 of the first section of the Rates, “Other cultural services ncop .”. And for the activity consisting of the transfer of common spaces for filming or recording advertisements by third parties, it must be registered in section 861.2 of the first section “Rental of industrial premises and other rentals nec”.