News published in INFORMA in October

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

The company that purchases greasy waste to later carry out activities providing environmental services, as waste agents or dealers, must register under the heading of group 921 of the first section of the Tariffs “Public road sanitation services and similar” that classifies the activity actually carried out.

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

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