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 under the heading or headings that correspond to the articles for sale in Group 61 of the first section of the Tariffs.

Retail trade through stands or displays in storage is classified within Group 66 of Section 1, particularly in Group 664 - retail trade under the display regime in storage - and more specifically in Section 664.1 - Sale of various articles in displays.

The activity of 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 in an individual capacity, without having a business structure for the development of the same, would be classified in group 861 of the second section of the Tariffs, - Painters, Sculptors, Ceramists, Craftsmen, Engravers and similar artists.