Published in INFORMA 2019

New items published in the INFORMA programme during March

The sale of land not subject to business activity will not constitute the taxable event of the IAE, provided that they have remained in the employer's personal assets for private and private use for a minimum period of two years prior to the date of disposal, not therefore, it is obliged to contribute to this tax or to file a registration declaration in its registration number.

The conservation chambers used in the production phase of ripening or curing of hams, if they are of an electrical or mechanical nature, must be counted on the energy elements to calculate the quota of section 413,2 of the First Cost of the Power.