New items published in the INFORMA programme during March

The owners of establishments that are paying taxes for any heading in groups 647 and 662 of the first section (except heading 647.5), may carry out the activity consisting of the heating or final cooking of pre-baked and frozen bread, by baking it. , without having to be registered in any other manufacturing category, since said activity cannot be considered industrial and is fully included in its broader commercial activity.

Epigraph 041.2 of Section 1 - Egg layers from four months of age - does not authorize the sale of eggs outside the same, that is, in a different municipality than the one in which the aforementioned livestock farm is located. Therefore, for the sale of eggs to supermarkets and bars in a facility located in a municipality other than the livestock farm where they are produced, you must register under Section 612.4 of Section 1 of the Tariffs-Wholesale trade in meat. processed meat products and derivatives, eggs, poultry and game.

The activity carried out that consists of hosting breeding hens owned by a third party on its farm is not subject to the IAE , as it is a dependent livestock activity, in accordance with the provisions of the Rule. 3.3 of the Independent Livestock Instruction and in common note 2 of Division 0 of Section 1 of the Tariffs.