News published in INFORMA in April

The activity of buying clothes on request, charging a percentage of the purchase amount, is similar to a personal shopper, this being an activity consisting of the provision of services that is classified under Heading 979.9, Section 1 - Other personal services nec -.

The players of a football club are part of the club's fixed assets (they are depreciated). In this sense, if the transferred or sold player has been part of the club's squad and therefore has been part of the club's fixed assets for more than two years before his transfer, this fact does not constitute a taxable event of the IAE .

The economic activity consisting of the rental of servers, which are in turn rented by the company to other companies, charging them an amount for the provision of a telecommunications service, is an optical fiber or dark fiber rental activity, which is why it is classified under Heading 769.9 of the First Section, -Other private telecommunications services nec .