News published in INFORMA in January

The activity that consists of the distribution, by a company, of garbage containers to communities of neighbors and companies, in which they deposit their waste, which is removed by municipal services, and once emptied the company proceeds to its disposal. collected until the next day, which will be proceeded in the same way, is classified in group 859 “Rental of other movable property nec (without permanent staff)” of the first section of the Rates.

A person whose activity consists of intermediating in obtaining loans for their clients depending on the true nature and scope of the specific actions carried out must register in Section 849.7 “Administrative management services”, or in Section 831.9 “Other financial services”, both from the first section of the Rates.

The purchase and sale of cryptocurrencies through the development and exploitation of one's own web application is an activity that is not specified in the Tax Rates, by application of the procedure provided for in rule 8 of the Instruction, it must be classified in section 831.9 of the first section “Other financial services nec .”.

The sale, in a store, of herbal products is classified in section 652.4 “Retail trade of plants and herbs in herbal stores” of the first section of the Tariffs. The professional practice of dietitian, without employment relationship with third parties, is classified in group 839 of the second section of the Rates "Massage therapists, food specialists, dietitians and nursing assistants."

A Spanish citizen who is going to provide consulting services for a Spanish company and who has established his tax domicile abroad, if from said tax domicile is where he is going to provide the services, the consulting activity would not be subject to the Tax. on Economic Activities, since it is not carried out in national territory.