News published in INFORMA in October

The activity of storage and custody of vehicles carried out in a car park that is an open but paved, asphalted and duly signposted surface, and that also has lighting elements, access roads and pedestrian crossings, must be classified under Section 751.2 of the First Section of the Tariffs, - Storage and custody of vehicles in so-called underground car parks or parking lots-. And when the aforementioned activity of storage and custody of vehicles is carried out on undeveloped plots or land, that is to say, when the surface area intended for vehicle parking is not built or not built, it must be classified under Section 751.3. - Storage and custody of vehicles on undeveloped plots or land-. The essential condition for classifying this activity under this Section is that the surface area intended for vehicle parking is not built or not built.

Only the effective cessation of the exercise of an activity determines the obligation to submit the corresponding declaration of withdrawal from the Economic Activities Tax registry. In this sense, individuals are exempt from the IAE for all their economic activities, so to deregister due to cessation of activity they must submit a census declaration of deregistration using form 036 or 037.

Subjection to the Tax is determined by the realization of the taxable event in the terms defined by article 78.1 of the TRLRHL , that is, the effective exercise of an economic activity. Therefore, you will be subject to the Tax on Economic Activities based on the activities you actually carry out.  In short, the mere registration of a natural person in the corresponding Bar Association does not determine their subjection to the Tax on Economic Activities, if they do not effectively exercise the professional activity of a lawyer.