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V0475-23 ·1 March 2023 ·consulta-vinculante Medium impact
Tax

Activity not classified as manufacturing if no other plastic elements are incorporated into the product

A graphic arts company inquired whether it could apply an exemption via a responsible declaration from its clients. The DGT ruled that if the company only performs lamination without incorporating other plastic elements, it is not engaged in manufacturing and is therefore not a taxpayer.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between simple processing (like lamination) and manufacturing, affecting the tax liability of companies working with plastic materials.

Lifecycle

2023-03-01PublishedPublished 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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