Published in INFORMA 2022
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145252- RATES- TIRE TESTING CIRCUIT (I)An entity that owns a circuit and technological tire testing facilities leases it. This activity of leasing the test circuit must be classified in section 861.2, of section 1 - Rental of industrial premises and other rentals ncop -. For the lease of facilities, machinery, instruments, etc. , necessary to carry out the tests, said activity is classified in group 859 of section 1 - Rental of other personal property nec (without permanent staff) -.
145253- RATES- TIRE TESTING CIRCUIT (II)An entity that owns a tire testing circuit, carries out analyzes on the tires sent to it by its clients and this activity, consisting of the provision of quality control and tire qualification services, is classified in heading 843.9 of section 1 -Other technical services, nec -. If the services provided by the entity included research to improve the quality or technical conditions of tires, it would be classified in the corresponding heading of group 936 of section 1 -Research scientific and technical.