New items published in the INFORMA programme during May

The net amount of turnover is determined taking into account the set of economic activities carried out by the passive subject, regardless of whether these are subject or not subject, exempt or not exempt from the Tax on Economic Activities.

If you invest third-party funds or entities, you must register in the group 899 of section 2, -Other professionals related to the services referred to in this division-. Investing only your own money does not constitute economic activity.