News published in INFORMA in February

The reference contained in article 82.1.c) 3 to groups of companies within the meaning of article 42 of the Commercial Code must be interpreted in such a way that only those groups of entities are included in this concept when they act as consolidated groups, that is, when they must, by legal obligation, prepare their annual accounts under a consolidation regime. Consequently, if the affected companies do not act as a consolidated group in the terms mentioned, nor are they required to do so, the net amount of their turnover must refer to the volume of the affected company's turnover, not to the set of entities belonging to a group.

The activity carried out for the person's own consumption does not constitute an economic activity for the purposes of IAE since it lacks the requirement of producing or distributing goods and services, this requirement being essential for the factual assumption that constitutes the taxable event of the tax to occur.

The provision of health care services by nursing graduates is classified under Heading 942.9 “Other health services without boarding school, not classified in this group”. Services related to education provided to minors, taught by Early Childhood Education Technicians, are classified under Heading 933.9 “Other teaching activities, such as languages, cutting and sewing, typing, shorthand, exam and competition preparation and similar, ncop ”. The provision of food services is classified under Heading 674.5 “Services provided in societies, circles, casinos, clubs and similar establishments.”