News published in INFORMA in February
147323 - HUNTING GROUNDSThe organization of hunts on other people's property should be classified in Group 999, Section 1, -Other services nec-. The hunting exploitation of hunting reserves carried out by the owners of the farms does not constitute a taxable event for the IAE.
147324 - MOMENT OF REALIZATION OF THE RENTAL OF PREMISESThe birth of the obligation to register in Section 861.2, is the moment in which the lease contracts are signed. If the industrial premises are not actually rented, there is no need to file a declaration, nor will they be taken into consideration when calculating the fee.
147325 - MANAGEMENT OF TOURIST HOUSING RENTALSThe activity of attracting clients who are owners of holiday homes and managing the rental of these homes must be registered in group 834, section 1 -Services related to real estate and industrial property -.
147326 - PERFORMANCE OF EXPERTISE BY PSYCHIATRISTThe effective exercise of the professional activity of psychiatry acting as a judicial expert in a procedure, must cause registration in group 832 of section 2 -Specialist Doctors (excluding Stomatologists and Dentists)-.