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V0292-22 ·15 February 2022 ·consulta-vinculante Medium impact
Tax

Manufacturing of steel and wood structural panels must be classified by the material used

A query was raised regarding the classification of manufacturing structural panels composed of steel and wood for buildings. The DGT ruled that the activity must be assigned to either the wood manufacturing or metal structures heading, depending on the predominant material.

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2022-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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