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IAE news

News published in INFORMA in February

147323 - HUNTING GROUNDS

The organization of hunts on other people's properties must be classified in Group 999, of Section 1, -Other services nec-. The hunting use of hunting reserves carried out by the owners of the farms does not constitute a taxable event for the IAE.

147324 - TIME OF CARRYING OUT THE PREMISES RENTAL

The birth of the obligation to register in Section 861.2, is the moment in which the lease contracts are entered into.  If the industrial premises are not effectively rented, there is no need to submit a declaration, nor will they be taken into consideration for the calculation of the fee.

147325 - TOURIST HOUSING RENTALS MANAGEMENT

The activity of attracting clients who own homes for vacation purposes and managing the rental of those homes must cause registration in group 834, of section 1 -Services related to the real estate property and industrial property -.

147326 - PERFORMANCE OF EXPERTS BY PSYCHIATRIST

The 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 -Doctors Specialists (excluding Stomatologists and Dentists) -.