News published in INFORMA during the month of July

The activity consisting of the provision of real estate product intermediation services through a real estate portal to advertise said real estate products for their subsequent sale or lease, would be classified in Group 834 of the first Section of the IAE Tariffs, Services related to real estate and industrial property. which includes, according to its attached note, intermediaries in the purchase, sale or leasing of land, as well as in the purchase, sale, construction or leasing of real estate or parts of real estate, not assuming their own risks and operating on behalf of third parties.

The quota system is regulated in Rules 9 to 13, which provide the following: Payment of the minimum municipal fees entitles the taxpayer to carry out the corresponding activities in the municipal area in which the tax is paid. Payment of provincial fees entitles the holder to carry out the corresponding activities within the territorial scope of the province in question, without the need to pay any minimum municipal fee. The payment of national fees entitles the payer to exercise the corresponding activities throughout the country, without the need to pay any minimum municipal or provincial fees. It is also established that, when the activity has more than one type of fee assigned, the taxpayer may choose to pay any of them, within the framework of powers indicated above.

If the owner of the activity has warehouses, buildings, or storage areas where the activity is carried out, it is understood that said activity is carried out in a specific establishment or premises, so the value of the surface area of the establishment or premises would be added to the fee. And if you have premises from which you direct, organize and manage the exercise of your activity, it is understood that this administrative activity is carried out from premises indirectly related to the main activity, in which case the value of the surface area element of these premises would also be added. In the event that the owner of the activity does not have an establishment, there will be no taxable surface element that must be added to the activity fee.

The activity of providing services typical of an authorized treatment center, consisting of end-of-life vehicle treatment operations, as well as the reuse, recycling and recovery of the vehicle or parts thereof, must be classified under Section 1, Section 921.6, Environmental protection and conditioning services: against noise, vibrations, pollution, etc. This Section authorizes the performance of the activity consisting of waste management in a Clean Point (Temporary Grouping Center).

The gaming room would be classified under Section 1, Heading 969.6, Recreational and gaming halls. For the receipt of sports bets, you must register in two different Sections depending on the following circumstances: 1) That the company that owns the gaming hall has issuing terminals through which it acts as an authorized company for receiving sports bets, in which case it must increase the quota of its main activity with 10% of the quota of Group 873, Section 2, Unofficial betting sellers. 2) That the company that owns the gaming hall has installed auxiliary machines for receiving sports bets. In this case you must register in Section 1 of the Tariffs, Section 969.7, Other automatic machines.