News published in INFORMA in June
141800-RATES. BURGERS, HOT PIPS, KEBAB AND CANNED DRINKS FOR SALEThe preparation, production and seasoning of hamburgers, hot dogs, kebabs, fried foods and French fries to be served and sold in the establishment itself is classified under Section 673.2 of the first section “Other cafés and bars”.
141801-TAXABLE EVENT. SALE OF PROPERTIES MADE BY CREDIT INSTITUTIONSThe operations consisting of the sale of real estate by the credit institutions that acquired them as a result of participating in executive procedures do not, in themselves, meet the requirements of article 79.1 of the TRLRHL , and therefore do not entail the realization of the taxable event of the IAE .
141802-EXEMPTIONS. EXEMPTION ART. 82.1.B. TRLRHL, BUSINESS SUCCESSIONA commercial entity that succeeds in the exercise of an activity previously carried out by a natural person cannot benefit from the exemption of art.82.1.b, TRLRHL .