News published in INFORMA during the month of July

The entity that markets hydrocarbons, buying fuel from a distribution company and selling it to service stations, without storing the product in its facilities, is classified under section 616.5 of the first section of the Tax Rates, -Wholesale trade of petroleum and lubricants-. 

The marketing of implants and surgical instruments (prostheses, bone substitutes, tissue for grafts, screws and the like) to hospitals is classified under section 619.2 of the first section of the Tax Rates, -Wholesale trade of medical, orthopedic, optical and photographic equipment and instruments-.

The company that intervenes in the intermediation between a hydrocarbon distributor and service stations, without the company acquiring the product, but rather invoices for the provision of the intermediation service to the distributor and to the service stations , is classified in group 631 of the first section of the Tariffs, -Trade intermediaries-.