Published in INFORMA 2020
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142838-TAXABLE EVENT. REGISTERED LAWYER WHO DOES NOT PRACTICE THE ACTIVITYSubjection to the Tax is determined by the realization of the taxable event in the terms defined by article 78.1 of TRLRHL , that is, the effective exercise of an economic activity. Therefore, you will be subject to the Tax on Economic Activities based on the activities you actually carry out. In short, the simple registration of a natural person in the corresponding Bar Association does not determine subjection to the Tax on Economic Activities, if they do not effectively practice the professional activity of a lawyer.
142837-MANAGEMENT. LOW IN ACTIVITYOnly the effective cessation of the exercise of an activity determines the obligation to present the corresponding declaration of deregistration from the Economic Activities Tax registration. In this sense, natural persons are exempt from IAE for all their economic activities, so to withdraw due to cessation of activity they must submit a census declaration of withdrawal using form 036. or 037.
142836-RATES. HEADING 751.2 AND 751.3. DIFFERENCESThe activity of guarding and custody of vehicles carried out in a parking lot that is an uncovered surface but paved, paved and properly signposted, and that also has lighting elements, access roads and pedestrian crossings, must be classified in Section 751.2 of the First Section of the Rates, -Guarding and custody of vehicles in the so-called underground parking lots or parking lots-. And when the aforementioned activity of guarding and custody of vehicles is carried out on unbuilt plots or land, that is, the surface intended for car parking Vehicles that are not built or not built must be classified in Section 751.3.-Guarding and custody of vehicles on unbuilt plots or land. The unavoidable condition for classifying this activity in this Section is that the surface intended for parking vehicles is located not built or not built.