Published in INFORMA 2022

New features published in the INFORMA programme in August

An entity that owns a tyre test circuit analyses the tyres sent by its customers and this activity consists of the provision of quality control and tyre rating services, classified under section 843,9 -Other technical services, n.e.c. 1-. If the services provided by the company include research to improve the quality or technical conditions of the tyres, this would be classified under the corresponding heading of Group 936 of section 1 -Scientific and technical research.

A company that owns a circuit and the technological installations for testing tyres, the lease. This leasing activity of the test circuit must be classified under section 861,2 -Rental of industrial premises and other rentals n.e.c. 1-. For the leasing of the facilities, machinery, instruments, etc., Which are required to carry out the tests, this activity is classified in Group 859 of section 1 -Renting of other movable property n.e.c. (No permanent staff) -.