News published in INFORMA in September

The activity consisting of performing live shows on a streaming platform, as well as uploading music, with its dissemination being public, must be registered with the Tax for each of the activities carried out. Therefore, you must register in section 961.1 -Production of cinematographic films (including videos), in section 1 for uploading videos and in the corresponding rubric of group 03 of section 3 -Activities related to music, for the performance of music .

The heading 647.2 (retail trade of any type of food and beverage products, on a self-service or mixed basis in establishments whose sales room has an area of less than 120 square meters) of Section 1 does not authorize the preparation and production of beverages (coffee), in the establishment where the activity is carried out, to be consumed outside the aforementioned establishments, nor to have a terrace service with tables for the consumption of the subject products. for sale in the same establishment. If the establishment and the terrace where the products are consumed do not constitute separate premises, for the preparation of coffee to take away and to consume on the terrace, as well as for the consumption on the aforementioned terrace of beverages purchased in your establishment along with other foods ( chips or sausage), you must register in section 673.2 of section 1 , relating to food services in other cafes and bars.

The person who manufactures a product, without carrying out the material execution, is obliged to pay tax under the heading or headings of section 1 corresponding to the manufacture of the product in question. The production of wine without material execution, which is carried out through a winery, and the subsequent sale of the wine to it, must cause registration in section 425.1 of section 1 - Production and aging of wines-, as long as the production of the wine is carried out in accordance with the plan or project established by the farmer, producer and owner of the grapes.

A natural person who provides legal services on duty effectively exercises the professional activity of a lawyer, therefore carrying out the taxable event of the Tax under the terms of article 78.1 TRLRHL. Therefore, the aforementioned activity would be classified in group 731 of the second section of the Rates, -Lawyers-.

The activity consisting of the operation of different traveling fair attractions at the fairs and/or festivals of the popular festivals of the different towns or cities, must be classified in section 982.4 of the first section of the Rates, -Other attractions, retail trade and catering services typical of fairs and festivals, outside a permanent establishment. This heading includes taxable persons who carry out the activities outlined in the heading, exercising them on an ambulance basis at fairs and festivals of a non-permanent nature.

The activity carried out by a person, a member of the Royal Spanish Equestrian Federation, who exercises the sport of horse riding personally without employment ties and participates professionally in equestrian competitions, must be registered in group 047 of the section third of the Rates, in accordance with the provisions of section 4 of rule 3 of the Instruction.

In the IAE , the entities that make up a group are taxable subjects of the tax considered individually from each other. However, when there is a group of companies, due to any of the circumstances contemplated in article 42 of the Commercial Code, the net amount of the turnover will refer to the set of entities belonging to said group regardless of the obligation of accounting consolidation, for the application of the exemption regulated in art.82.1.c of Royal Legislative Decree 2/2004.

Establishments with an area of less than 2,500 m2 dedicated to the retail trade of all types of items that meet the requirements of variety, rotation and integration and that do not sell food and beverages among all their products, must be classified in the corresponding headings. to the items being sold.

Graduates in Physical Education and Physical Activity and Sports Sciences will be classified in the heading or headings of the Tax Rates that correspond to the activity they actually carry out. The exercise of physical sports teaching carried out on an individual and personal basis would be classified within group 82 of the second section, classifying teaching professionals based on teaching activity and by educational levels.

Graduates in Physical Education and Physical Activity and Sports Sciences will be classified in the heading or headings of the Tax Rates that correspond to the activity they actually carry out. The exercise of activities related to the practice of sport are classified in group 04, of the third section -Artistic activities-, which groups activities related to sport.

The activity of film dubbing actor is classified in group 013 -Film and theater actors- of the third section of the Rates, relating to artistic activities. This group includes actors, whether protagonists or not, as well as variety and dubbing actors. The activity of announcer, in the case that the activity can be defined as a voice actor or vocal actor because it has a more interpretive or artistic character, providing his voice for audiobooks, audio theater, animated films, video games, is also classified in the group 013 of the third section.