146117 – WORK EXECUTION: SEVERAL CONTRACTORS AFTER DELIVERY
Application of the investment of the passive subject (ISP) of article 84. One. 2º. f) LIVA , to fencing works, construction of a concrete floor and certain masonry walls and a roof carried out by different contractors.
146118 – REPAIRS UNDER LEGAL OR CONTRACTUAL GUARANTEE
A company is dedicated to the manufacture of machinery. The products sold are subject to legal or contractual guarantee and in most cases they are sold through distributors in such a way that, in case of repair, it can be carried out both by the distributor and directly by the manufacturer, although the sale would have been made by the distributor. Taxation of the repair.
146120 – MICE COMPLEX EVENTS ORGANIZATION SERVICES
Taxation of services provided in the so-called “MICE” segment (meetings-meetings, incentives, conferences and events), where services related to the organization and execution of meetings, conferences, seminars, symposiums, conventions are provided on their own behalf to clients , congresses, product presentations, incentive programs and any other kind of event of a similar nature.
146119 – VEHICLES: PEOPLE WITH REDUCED MOBILITY. HOMOLOGATION
A person with reduced mobility has adapted a vehicle that they have just purchased. Tax rate applicable to the approval services of the adaptation made.
146115 – SUPPLY OF PREPARED FOOD UPON REQUEST
Tax rate applicable to the operation consisting of supplying food prepared to order, carried out in person, online or by telephone.
Source: gob.es
