New items published in the INFORMA programme during November

The leasing of this type of housing, occasionally, by hours or days, to advertising agencies for the recording or filming of commercials, would be classified under Section 861.1 of the first Section of the Tariffs - Rental of housing.

The activity consisting of the provision of parcel collection point services is classified in accordance with the provisions of Rule 8 of the tariffs in Section 849.9 of the first section thereof, -Other independent services nec -.

A person renovates his or her own home without receiving any benefit or economic return, that is, the purpose is not to intervene in the production or distribution of goods or services. Since said activity does not meet the requirement set forth in section 1 of article 79 of TRLRHL , it is not considered an economic activity for the purposes of the Tax. Consequently, you are not required to file a tax return or contribute the IAE for the renovation of your home for the purpose of using it for yourself.