New items published in the INFORMA programme during November

The taxpayer must register and pay taxes under 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 farms and which are normally carried out on the same farm, 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 under section 849.9 of the first section of the Tariffs, “Other independent services nec .” by applying the procedure regulated in rule 8 of the Instruction.

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

A community of owners of a building with architectural interest, which 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 the filming or recording of advertisements by third parties, it must be registered in section 861.2 of the first section “Rental of industrial premises and other rentals nec”.