News published in INFORMA in June
141800-RATES. SALE HAMBURGERS, PUPPIES, KEBAB AND DRINK CANSThe preparation, preparation and seasoning of hamburgers, dogs, kebabs, fried foods and French fries to be served and sold in the establishment itself is classified in Section 673.2 of the first Section “Other cafes and bars”.
141801-TAXABLE EVENT. SALE OF PROPERTY CARRIED OUT BY CREDIT INSTITUTIONSThe operations consisting of the sale of real estate by the credit institutions that acquired them as a result of participation in executive procedures, do not meet, in themselves, the requirements of article 79.1 of TRLRHL , and therefore does not imply the realization of the taxable event of IAE .
141802-EXEMPTIONS. EXEMPTION ART. 82.1.B. TRLRHL, COMPANY SUCCESSIONA commercial entity that succeeds in the exercise of an activity previously carried out by a natural person cannot benefit from the exemption of art.82.1.b, TRLRHL .