Published in INFORMA 2021
Skip information indexNew items published in the INFORMA programme during May
143671-RATES- TRANSFER OF CARS BY DRIVING THEMThe activity consisting of providing services to individuals, such as driving vehicles purchased by a person from a dealership to the person's home in Spanish territory, is classified in Group 899 of Section 2, Other professionals related to the services to which This division refers, if said activity is carried out as a professional. Or in Section 979.9 of Section 1, Other personal services ncop ., when said activity is provided on a business basis.
143670- MANAGEMENT- INCN COMPANIES RESULTING FROM THE SPIN-OFF OF ANOTHERThe new incorporated companies that are going to carry out the same activities as the spun-off company, for the tax period corresponding to the beginning of the economic activities, must be at INCN of the entity or group of societies from which those activities came.