New items published in the INFORMA programme during May

Newly formed companies that are going to carry out the same activities as the split-up company, for the tax period corresponding to the start of economic activities, must be at the INCN of the entity or group of companies from which those activities originated.

The activity consisting of providing services to individuals, such as driving vehicles purchased by a person from a dealership to that person's home in Spanish territory, is classified in Group 899 of Section 2, Other professionals related to the services referred to in this division, if said activity is carried out as a professional. Or in Section 1, Heading 979.9, Other personal services nec ., when said activity is provided on a business basis.