Skip to main content
IAE News

News published in INFORMA in February

147323 - HUNTING GROUNDS

The 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 PREMISES

The 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 RENTALS

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