New items published in the INFORMA programme during May

Wholesale trade, for the purposes of IAE is that carried out with establishments and warehouses dedicated to resale for their assortment, that carried out with all types of industrial companies, in relation to the elements that must be integrated into their production processes, whatever form the contract takes.

The peeling and roasting of almonds must be classified in Section 423.9, Section 1. Manufacture of other food products nec . Registration in the aforementioned Section 423.9 authorizes wholesale and retail trade, as well as the export of the product obtained as a consequence of said industrial activity.