New items published in the INFORMA programme during November

Section 861.1 of the first section classifies the business activity of "Rental of housing", which includes the rental of all types of properties intended for housing. Taxation under the aforementioned heading will take place only for those homes that are actually rented.

The purchase of land, the construction of a building on it and the sale of the complex is classified under section 833.2 of section 1 -Promotion of buildings-. The promotion of unbuilt surfaces is classified under section 833.1 of the first section, -Land promotion-.