New items published in the INFORMA programme during November

The activity of sign interpreter is not specified in the Rates of IAE so by application of Rule 8 of the Instruction it will be classified in group 774 of the second section of the Rates “Translators and interpreters”.

The taxable event of IAE is carried out when the activities are carried out through subcontracting because the requirements of Art. 79.1 of RDLeg 2/2004 are met.

The advisory and intermediation business activities are not specified in the Tax Rates due to the application of Rule 8 of the Instruction, both activities should be classified in heading 849.9, of the first section “Other independent services ncop .”