Published in INFORMA 2018
Skip information indexNew items published in the INFORMA programme during May
140835-RATES. FOOD PREPARATIONIf a natural person prepares meals at clients' homes for certain groups, among which are the so-called social catering services or even catering services, said activity will be classified in section 677.9 of the first section of the Rates. “Other food services typical of restaurants.” If, on the other hand, you prepare meals that are not intended for groups or catering services, said activity will be classified in group 599 of the second section of the Rates “Other professionals related to commerce and hospitality, nec"
140839-TAX ELEMENTS. DAIRY INDUSTRY THAT MANUFACTURES ITS PACKAGINGAn entity that carries out the activity of heading 414.1 of section 1 of the Tariffs “Preparation of milk” and manufactures its own containers must not include in the tax element installed power that corresponding to the motors used in the manufacture of its containers because they constitute activities differentiated for the purposes of IAE .
140836-TAX ELEMENTS. COMPUTATION OF ENERGY ELEMENTS IN THE MANUFACTURE OF MEDICINESSection 254.2 of the first section of the Tariffs, which classifies the activity of “Manufacturing of specialties and other pharmaceutical products”, has a quota established by kilowatts of power installed in the manufacturing equipment directly affected by production. Therefore, the machinery used in the manufacturing facility for the purposes of its calculation by the installed power tax element will only be counted if it directly affects the production of pharmaceutical specialties.
140834-RATES. MANUFACTURE OF ACTIVE INGREDIENTS FOR COSMETICSThe activity consisting of the manufacture of active ingredients for cosmetics must be classified in heading 253.6 of the first section of the Tariffs "Manufacture of essential oils and aromatic, natural and synthetic substances", by application of the procedure established in rule 8 of the Instruction for the application of the IAE Rates, both approved by RDL 1175/1990.