News published in INFORMA in February

An entity that in the current fiscal year only carries out the activity of lodging services in hotels and motels (group 681 section one) and its net turnover is less than one million euros, but that in the year before last also carried out the restaurant activity of two owners (section 671.4 first section) exceeding in that year one million euros of INCN for the current year the exemption of article 82.1.c) does not apply INCN.

The activity consisting of the preparation of meals for groups classified in section 677.9 of the first section of the Tariffs of the IAE “Other catering services” is not understood to be carried out from a local, which is why it is exclusively assigned a municipal class quota and must pay taxes on as many municipal fees as the establishments it owns.

The activity carried out by an entity consisting of the construction of a hotel to be used in its own economic activity, consisting of hotel operation, although it involves the management on its own of means of production and human resources, or one of both. , its purpose is not to intervene in the production or distribution of goods or services, since the construction of said hotel is not intended to be sold, thus because the requirement required in section 1 of article 79 of is not met. TRLRHL ##1##is not considered an economic activity for tax purposes and the taxable event is not carried out.

An entity is dedicated to the sale of scrapbooking products, and books and baking utensils must register for the retail sale of scrapbooking products in section 652.2 “Retail trade of drugstore, perfumery and cosmetic products, cleaning, paints, varnishes, solvents, papers and other products for decoration and chemicals.” For the retail sale of baking books in section 659.4 “Retail trade of books, newspapers, stationery and desk items, and drawing and fine arts items.” And for the retail sale of baking utensils, in section 653.3 “Retail trade of household items, hardware, ornaments, gifts or promotional items.”

The fees corresponding to activities that are carried out in spatial elements or facilities that are not considered premises for tax purposes may not be increased either with the surface tax element or with the location coefficient.