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V0311-19 ·14 February 2019 ·consulta-vinculante Medium impact
Tax

Peeling and roasting almonds requires registration under manufacturing rather than wholesale headings

A company inquired whether the processing of almonds could be classified under the wholesale heading for fruits and nuts. The DGT ruled that peeling and roasting are industrial processes that require registration under a manufacturing heading.

In 6 key points

How it affects those involved

Companies involved in the processing of raw agricultural products must ensure they are registered under the correct manufacturing headings in the IAE to avoid tax misclassification.

Lifecycle

2019-02-14PublishedPublished 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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