New items published in the INFORMA programme during March

In the case of storage chambers used in the production phase of maturing or curing hams, if they are of an electrical or mechanical nature, the power of said energy elements must be taken into account for the calculation of the fee in section 413.2 of the First Section of the Tariffs.

The sale of land not used for business activity will not constitute a taxable event for IAE , provided that the land has remained in the personal assets of the entrepreneur for personal and private use for a minimum period of two years prior to the date of sale, and therefore, the entrepreneur is not required to pay this tax or file a registration declaration for the same.