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Published in INFORMA 2019

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News published in INFORMA in June

141802-EXENCIONES. Art Exemption. 82.1.B. RLRHL, COMPANY'S REVENUE

The exemption from art.82.1.b cannot be benefited, TRLRHL is a commercial entity that occurs in the exercise of an activity previously performed by an individual.

141801-HECHO TAX BASE. Sale OF PROPERTIES MADE BY CREDIT INSTITUTIONS

Transactions consisting of the sale of real estate by credit institutions that acquired them as a result of the participation in executive procedures do not , in themselves, the requirements of article 79,1 of TRLRHL, and therefore does not entail the realisation of the taxable event of the IAE.

141800-TARIFAS. Sale OF HAMBURGUESAS, EXPIRITS, KEBAB AND BABIDA LABAS

The preparation, preparation and conditioning of hamburgers, dogs, kebab, fried potatoes and chips to be served and sold in the establishment itself is classified in Section 673,2 of the first section "Other cafes and bars."