New items published in the INFORMA programme during November

The owner of electric vehicle charging points, who is also the owner of the establishment or premises where they are located, must register in section 664.2 of section 1 and, pay taxes on the minimum municipal rate and the national rate .

The owner of an electric vehicle charging point who is not the owner of the or premises where they are located must in section 1 and the national . The owner of the premises where the charging points are located must register under section 664.2 and pay the minimum municipal tax rate.

The transfer of the use of spaces intended for advertising (advertising screens) to third parties, taking care of their maintenance , is classified in group 844 , of section 1.- Advertising, public relations and similar services-. The simple transfer of spaces to provide advertising services without any other obligation, should be classified in section 849.9 of section 1, -Other independent services, nec