New items published in the INFORMA programme during March

A personal sports trainer must be registered in group 049 , -Other activities related to sports nec-, in section 3.

Headings 833.1 and 2 , of section 1, classify activities of purchase or sale of real estate that are carried out in the name and on one's own account . Activities classified in group 834 are mere intermediation activities, where the taxpayer does not assume the risks of the transaction and does not act on its own behalf but on behalf of third parties.

The provision of the dental service in a dental clinic is classified in group 943 of section 1 of the Rates, -Stomatology and dentistry consultations and clinics-.