News published in INFORMA in January

The activity that consists of the distribution, by a company, of garbage containers to communities of neighbors and companies, in which they deposit their waste, which is removed by municipal services, and once emptied the company proceeds to collect it until the next day when it will be done in the same way, is classified in group 859 "Rental of other movable property ncop (without permanent staff)” of the first section of the Tariffs.

A person whose activity consists of acting as an intermediary in obtaining loans for their clients, depending on the true nature and scope of the specific actions they carry out, must register under Section 849.7 “Administrative management services”, or under Section 831.9 “Other financial services”, both in the first section of the Tariffs.

The purchase and sale of cryptocurrencies through the development and exploitation of one's own web application is an activity that is not specified in the Tax Rates, by application of the procedure provided for in rule 8 of the Instruction it must be classified under section 831.9 of the first section "Other financial services nec .".

The sale of herbal products in a shop is classified under section 652.4 “Retail trade of plants and herbs in herbalists” of the first section of the Tariffs. The professional practice of a dietician, without any employment relationship with third parties, is classified in group 839 of the second section of the Tariffs “Massage therapists, food therapists, dieticians and nursing assistants”.

A Spanish citizen who is going to provide consulting services for a Spanish company and who has established his tax domicile abroad, if from said tax domicile is where he is going to provide the services, the consulting activity would not be subject to the Tax on Economic Activities, since it is not carried out in national territory.