New items published in the INFORMA programme during May

The activity consisting of the manufacture of active ingredients for cosmetics must be classified under section 253.6 of the first section of the Tariffs “Manufacture of essential oils and aromatic substances, natural and synthetic”, by application of the procedure established in rule 8 of the Instruction for the application of the Tariffs of the IAE , both approved by the RDL 1175/1990.

If a natural person prepares meals at the homes of clients for certain groups, including so-called social catering services or even for catering services, this activity will be classified under section 677.9 of the first section of the Tariffs “Other food services typical of catering”. If, on the other hand, you prepare meals that are not intended for groups or for catering services, this activity will be classified in group 599 of the second section of the Tariffs "Other professionals related to commerce and hospitality, ncop"

Section 254.2 of the first section of the Tariffs, which classifies the activity of “Manufacture of specialties and other pharmaceutical products”, has a quota established for kilowatts of installed power in the manufacturing equipment directly related to production. Therefore, the machinery used in the manufacturing facility for the purposes of its calculation by the installed power tax element will only be counted if it directly affects the production of pharmaceutical specialties.

An entity that carries out the activity of section 414.1 of section 1 of the Tariffs “Preparation of milk” and manufactures its own containers must not include in the installed power tax element the power corresponding to the motors used in the manufacture of its containers because they constitute differentiated activities for the purposes of IAE .