New items published in the INFORMA programme during November

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

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

The business activities of advice and intermediation are not specified in the Tax Rates by application of Rule 8 of the Instruction. Both activities should be classified under section 849.9, of the first section “Other independent services nec .”