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IAE News

New items published in the INFORMA programme during March

144390-RATES-FLIGHT ATTENDANTS

Flight attendants, flight attendants, cabin crew and flight attendants, individuals who carry out their activity on their own account (rule 3.3 of the Instruction), are classified in group 699 of the second section of the rates, -Other professionals related to transport and communications nec -.

144391-RATES-CONFERENCE HOSTESS

Conference hostesses, a natural person who exercises his/her activity on his/her own account (rule 3.3 of the Instruction), are classified in group 899 of the second section of the rates, - Other professionals related to the services referred to in this division-.

144430-RATES-LAND RENTAL TO INSTALL CHARGING POINTS

The classification of the land rental activity will depend on the classification of the land to be leased (urban or rural). If it is an urban land, the leasing of this type of land to a company dedicated to the development of electric vehicle charging infrastructure to install charging points will be classified under section 861.2 , -Rental of industrial premises and other premises nec .-. If it is a rustic land, it will be classified in group 862 , -Rental of rustic real estate-, both in the first section.