News published in INFORMA in September

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

Heading 647.2 (retail trade of any kind of food and beverage products, on a self-service or mixed basis in establishments with a sales area of less than 120 square metres) of section 1 does not authorise the preparation and production of beverages (coffee), in the establishment where the activity is carried out, to be consumed outside the aforementioned establishments, nor does it authorise the provision of a terrace service with tables for consumption of the products sold in the same establishment. If the establishment and the terrace where the products are consumed do not constitute separate premises, for the production of takeaway coffee and for consumption on the terrace, as well as for the consumption on the aforementioned terrace of drinks purchased in your establishment together with other foods (chips or sausages), you must register under section 673.2 of section 1 , relating to food services in other cafés 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 by the subsequent sale of the wine to the same, must be registered in section 425.1 of section 1 -Production and aging of wines-, provided that 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 a duty basis effectively exercises the professional activity of a lawyer, thereby carrying out the taxable event of the Tax in accordance with the terms of article 78.1 TRLRHL. Therefore, the aforementioned activity would be classified in group 731 of the second section of the Tariffs, -Lawyers-.

The activity consisting of the operation of different itinerant fairground attractions at fairs and/or festivals of popular festivals in different towns or cities must be classified under section 982.4 of the first section of the Tariffs, -Other attractions, retail trade and catering services typical of fairs and festivals, outside a permanent establishment-. This section includes taxpayers who carry out the activities mentioned in the section, 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 practices the sport of horse riding on a personal basis without employment ties and participates professionally in equestrian competitions, must be registered in group 047 of the third section of the Rates, in accordance with the provisions of section 4 of rule 3 of the Instruction.

In the IAE , the entities comprising a group are taxpayers of the tax considered individually from each other. However, when there is a group of companies, due to the occurrence of any of the circumstances contemplated in art. 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 a surface area of less than 2,500 m2 dedicated to the retail trade of all kinds of articles that meet the requirements of variety, rotation and integration and that do not sell food and beverages among all their products, must be classified under the headings corresponding to the articles for sale.

Graduates in Physical Education and Physical Activity and Sports Sciences will be classified under the heading or headings of the Tax Rates that correspond to the activity they actually carry out. The practice 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 their teaching activity and by educational levels.

Graduates in Physical Education and Physical Activity and Sports Sciences will be classified under 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 together activities related to sport.

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