New items published in the INFORMA programme during March

A natural person who carries out on his own account and in an individual capacity the activity of artistic mural painter on the walls of buildings, parks and other spaces, subcontracting the services of another professional for its execution, but without other circumstances concurring that would allow the existence of a business organization must be registered in group 861, Painters, sculptors, ceramists, artisans, engravers and similar artists, in the second section of the IAE Rates.

The activity of editing videos and photographs for virtual visits to museums, gyms, etc., not delivering in any case any physical support to clients, is classified in section 961.1 of the first section of the Rates that classifies the activity of Production of cinematographic films (including videos).

A UTE , based in the Canary Islands, which has been awarded a project that aims to implement a helpline for safe and responsible use of the Internet, the development of which will be carried out part from its headquarters and departs from Castilla y León, you must register with IAE in section 849.9, Other independent services ncop ., of the section first of the Rates which has a municipal quota assigned. Therefore, the entity must register for the activity in all the municipalities in which it develops the project.

The exemption regulated in art. 82.1c) TRLRHL , since the tax element necessary to apply the exemption (Net Amount Turnover) does not exist in accordance with rule 2, of said article, until the third year from its constitution, taking into account, likewise, the prohibition of using analogy in accordance with art. 14 Law 58/2003.