Published in INFORMA 2021
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143080 - TAXABLE EVENT. SALE OF A FOOTBALL PLAYER BY HIS CLUBThe players of a football club are part of the club's assets (they are depreciated). In this sense, if the transferred or sold player has been part of the club's squad and therefore has been part of the club's assets for more than two years before his transfer, this fact does not constitute a taxable event for IAE .
143078 - RATES. PERSONAL SHOPPER OR PURCHASE ASSIGNMENTThe activity consisting of buying custom clothing, charging a percentage of the purchase amount, is similar to a personal shopper, this being an activity consisting of the provision of services that is classified in Heading 979.9, of Section 1- Other Personal services nec -.
143081 - RATES. FIBER OPTIC AND DARK FIBER RENTThe economic activity consisting of the rental of servers that, in turn, are rented by it to other companies, charging them an amount for the provision of a telecommunications service, is an activity of renting optical fiber or dark fiber, so it is classified in Section 769.9 of Section One, -Other private telecommunications services ncop .