News published in INFORMA in January

The provision of cloud and hosting services is classified in group 845 of the first section “Electronic exploitation on behalf of third parties”.

The rental of private servers displayed is classified in group 859 of the first section “ Rental of other movable property nec (without permanent staff)”.

If the economic activity is carried out by a natural person will be exempt from IAE so will not have to file a IAE declaration (form 840), but is obliged to comply with the census obligations. They must report their registration in the census by submitting the census declarations (form 036/037).