Published in INFORMA 2022
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144535-TARIFAS-ALQUILER OF AIR PURIFICATION APPARATUSIf the technical or other characteristics allow these devices to be classified as industrial use, the rental activity of the devices would be classified as group 859 of section 1 -Rental of other movable property n.e.c. (No permanent staff) -. If, on the other hand, the nature and characteristics of air purifying devices allow them to be classified as domestic use, the lease of these devices must be classified under section 856,1 -Renting consumer goods. 1
144534-TARIFAS-VENTA OF AIR PURIFICATION APPARATUSIf the technical or other characteristics allow these devices to be rated as industrial use, they must be registered under the heading 654,5 of section 1 -Retail sale of all types of machinery (except household appliances, office, doctors, orthopaedic, optical and photographic equipment) -. If, on the other hand, the nature and characteristics of air purifying devices allow them to be classified as domestic use, it must be classified under section 653,2 -Retail sale of electrical, electronic, household appliances and other equipment and equipment 1 household appliances operated by another type of energy other than electric, as well as kitchen furniture.
144530-TARIFAS-FABRICACIÓN SURGICAL MASK AND FFP2The production of surgical masks and FFP2 is classified under section 455,9 of the Rates, -Preparation of other articles with textile materials n.e.c. 1 According to its attached note, it includes the manufacture of articles with textile materials not specified in other headings, such as canvas articles (sacks, shops, awnings, candles, etc.), banners, flags, church ornaments, insignia, embroidery and other ornaments, parachute , cotton wool, bandages and gauze without sterilizing, etc.