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 heading 495.9 of the first section -Manufacture of other articles nec If these are specific products, their nature must be taken into account for their correct classification.

If the company trains its own horses with employees of the entity without having the purpose of intervening in the market, will not have to register in no tax heading. If the 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 -Schools and sports development 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 headings. The production of electrical energy, whatever the source from which said energy comes, would be classified in the headings corresponding to the production of energy, namely 151.1 -Production of hydroelectric energy-, 151.2 -Production of conventional thermoelectric energy-, 151.3 -Production of electronuclear energy-, 151.4 -Production of energy not specified in the previous sections, covering energy from tides, solar energy, etc. If electrical energy is acquired from third parties, stored and subsequently sold, said activity is classified in section 151.6 of the first section , -Commercialization of electrical energy-.