Published in INFORMA 2017

News published in INFORMA in December

Those who carry out the activity of clearing and cleaning land for third parties must register for this activity in group 912 of the first section of the rates, which classifies this as "Forestry services and services related to fishing and aquaculture".

An entity that leaves its vehicles for hire without a driver in public car parks that provide a storage and custody service for the vehicles should not include these areas, which are not available to it, as a taxable surface area for the purpose of determining the tax liability.

The activity of high mountain shepherd's assistant is classified in Group 099 of the second section of the Economic Activities Tax Rates "Other professional activities related to agriculture, stockbreeding, hunting, forestry and fishing, n.e.c.".

The business tax liability is calculated on the basis of the tax items existing at the time of accrual of the tax.If the tax element that determines the quota is the cadastral value, as occurs in epigraph 861.2 of the first section of the IAE rates "Rental of industrial premises and others NCOP", the value corresponding to the surface area that is destined, at that moment, to the rental activity will be taken into account, whether or not the property is rented.The assessed value of the surface area not affected by the activity at the time of accrual will not be taken into account.

A person registered under epigraph 653.3 of the first section of the tariffs of IAE "Retail trade in household goods, hardware, ornaments, gifts or other promotional items (including costume jewellery and small electrical appliances)" can duplicate keys without having to register under another epigraph.

The activity of providing children's leisure services in leisure centres is classified under heading 981.2 of the first section of the Tariffs of the IAE "Recreational gardens where entrance is by price". If snacks, drinks, etc. are served, you will be obliged to register and pay tax under heading 674.5 of the first section "Special restaurant, cafeteria and café-bar services provided in societies, circles, casinos, clubs and similar establishments".

The leasing and subleasing of trailers and semi-trailers used in the transport sector is an activity that is not specified in the tax rates and, therefore, in accordance with Rule 8 of the Instruction, it should be classified under the group or heading dedicated to activities not elsewhere classifiedthat are similar in nature, and it shall be taxed at the rate corresponding to the group or heading in question.Heading 855.9 classifies "Renting of other transport equipment not elsewhere classified".