News published in INFORMA in February

The activity of manufacturing, packaging, unpacking and handling of all types of products for other companies , is classified in section 495.9 of the first section - Manufacturing of other articles nec If specific products are involved, their nature should be taken into account for their correct classification.

If company trains its own horses with employees of the entity without having the purpose of intervening in the market, will not have to register under any tax heading. If company trains horses owned by third parties or provides other teaching services to third parties, it would have to register in section 967.2 of the first section -Sports improvement schools and services-.

Group 151 of the first section - Production, transportation, distribution and marketing of electrical energy includes all activities related to the supply of electrical energy, which are broken down into the corresponding sections. The production of electrical energy, whatever the source from which said energy comes, would be classified under the headings corresponding to energy production, namely 151.1 - Production of hydroelectric energy -, 151.2 - Production of conventional thermoelectric energy -, 151.3 - Production of nuclear energy -, 151.4 - Production of energy not specified in the previous headings, covering energy from tides, solar energy, etc. If electrical energy is acquired from third parties, stored and subsequently sold, this activity is classified under section 151.6 of the first section , -Marketing of electrical energy-.