New items published in the INFORMA programme during March

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

The activity of editing videos and photographs for virtual visits to museums, gyms, etc., without in any case providing any physical support to clients, is classified in section 961.1 of the first section of the Tariffs, which classifies the activity of Production of cinematographic films (including videos).

A UTE , based in the Canary Islands, which has been awarded a project aimed at implementing a helpline for safe and responsible use of the Internet, the development of which will be carried out partly from its headquarters and partly from Castilla y León, must register with IAE in section 849.9, Other independent services nec ., of the first section of the Rates, which has been assigned a municipal quota. Therefore, the entity must register for the activity in all the municipalities in which it carries out the project.

The exemption regulated in art. 82.1c) TRLRHL is not applicable during the first two fiscal years since the incorporation of an entity, 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 fiscal year since its incorporation, taking into account, also, the prohibition of using the analogy in accordance with art. 14 Law 58/2003.