Published in INFORMA 2019
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141243-TAX ELEMENTS. MANUFACTURING AND CONSERVATION CHAMBERS OF HAMSThe conservation chambers used in the production phase of maturation or curing of hams, if they are electrical or mechanical in nature, the power of said energy elements must be computed, for the calculation of the quota of heading 413.2 of the First Section of the Tariffs.
141244-TAXABLE EVENT. SALE OF LAND NOT AFFECTEDThe sale of land not used for business activity will not constitute the taxable event of the IAE , as long as they have remained in the businessman's personal assets for private and private use for a minimum period. of two years prior to the date of the sale, not being, therefore, obliged to contribute to this tax or to present a declaration of registration in its registration.