News published in INFORMA in October

The activity consists of purchasing a fatty waste, transforming it into raw material (applying an industrial process carried out through subcontracting with a waste manager) for the manufacture of biodiesel and selling it. You must register in section 253.5 of the first section of the IAE “Treatment of oils and fats for industrial uses.”

The company that purchases fatty waste to later carry out activities to provide environmental services, as waste agents or dealers, must register under the heading of group 921 of the first section of the Tariffs “Sanitation services for public roads and similar ” that classifies the activity actually carried out.

The energy elements used in the injection of the plastic material facilitating the operation of the machinery during the production process, if they are electrical or mechanical in nature and are directly affected by the industrial equipment, the nominal power of said elements must be computed to determine the power tributary element. installed.

The activity consisting of the operation of a columbarium constitutes a provision of services that for the purposes of IAE has a business nature and therefore subject to tax, however, the above will be exempt by application of the article 15.2 and the ninth Additional Provision of Law 49/2002, of December 23.