News published in INFORMA in February

An entity that in the current year only carries out the activity of hotel and motel accommodation services (group 681, section 1) and its net turnover is less than one million euros, but that in the year before last also carried out the activity of a two-star restaurant (heading 671.4, section 1), exceeding in that year one million euros of INCN for the current year, the exemption of article 82.1.c) for INCN does not apply.

The activity consisting of the preparation of meals for groups classified under section 677.9 of the first section of the IAE Rates “Other food services typical of catering” is not understood to be carried out from a premises, which is why it is assigned exclusively a municipal class quota and must pay as many municipal quotas as there are establishments owned by it.

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 operations, although it involves the self-management 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 for their alienation, thus, by not meeting the requirement set out in section 1 of article 79 of TRLRHL it is not considered an economic activity for tax purposes and the taxable event does not occur.

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

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