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IAE News

News published in INFORMA during the month of August

145252- RATES - TYRE TEST CIRCUIT (I)

An entity that owns a circuit and technological facilities for tire testing leases it. This activity of leasing the test track must be classified under heading 861.2, section 1 - Rental of industrial premises and other rentals nec -. For the leasing of facilities, machinery, instruments, etc. , necessary for carrying out the tests, said activity is classified in group 859 of section 1 - Rental of other movable property nec (without permanent staff)-.

145253- RATES - TIRE TEST CIRCUIT (II)

An entity that owns a tire testing circuit, performs analysis on the tires sent by its customers and this activity consisting of the provision of quality control and tire qualification services, is classified under heading 843.9 of section 1 -Other technical services, nec -. If the services provided by the entity included research to improve the quality or technical conditions of tires, it would be classified under the corresponding heading of group 936 of section 1 -Scientific and technical research-.