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V0107-25 ·5 February 2025 ·consulta-vinculante Low impact
Tax

Classification in the IAE depends on the final destination of the manufactured materials

The DGT states that if plastic materials are destined for sectors other than automotive, registration must be made in the corresponding tariff headings.

In 6 key points

How it affects those involved

Companies producing acoustic insulation materials must register in the appropriate IAE tariff categories based on their end-use sector.

Lifecycle

2025-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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