New items published in the INFORMA programme during March

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

Section 1, Section 041.2 - Egg layers from four months of age - does not authorize the sale of eggs outside the same, that is, in a different municipality from the one where 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, registration must be made under Section 612.4 of Section 1 of the Tariffs - Wholesale trade of meat, processed meat products and derivatives, eggs, poultry and game.

The activity carried out, which 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 Rule 3.3 of the Independent Livestock Instruction and in common note 2 of Division 0 of Section 1 of the Tariffs.