News published in INFORMA in April

The activity of repair of upholstery of chairs and furniture is classified in heading 691.9 of section 1 “ Repair of other consumer goods nec ”. The activity of replacing old upholstery with new on chairs and furniture is classified under heading 455.9 of section 1 “ Manufacturing of other articles with textile materials nec ”.

The real estate brokerage activities are classified in group 721 of the second section of the Tariffs “Registered industrial and real estate property agents” if the taxpayer is a natural person who directly and personally carries out the activity or in group 834 of the first section of the Tariffs “Services related to real estate and industrial property” when said activity has a business nature.