News published in INFORMA in June

Online sales made through the eBay platform constitute a wholesale trade activity and, consequently, said activity must be classified in the heading or headings that correspond to the items for sale in Group 61 of the section first of the Rates.

Retail trade through stands or warehouse exhibitors is classified within Group 66 of Section 1, particularly in Group 664 - retail trade through warehouse exhibitors - and more specifically in Section 664.1 - Sale of miscellaneous items in exhibitors.

The activity of an illustrator consisting of making drawings, images, paintings or diagrams for a wide variety of products such as books, magazines, manuals, carried out for commercial purposes by a natural person on an individual basis, without having a business structure for the development of The same would be classified in group 861 of the second section of the Rates, -Painters, Sculptors, Ceramists, Craftsmen, Engravers and similar artists.