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V0677-22 ·29 March 2022 ·consulta-vinculante Medium impact
Tax

Manufacturing surgical masks requires registration under the heading for the manufacture of other textile articles n.e.c.

A plastic packaging manufacturer enquired whether registration under the heading for the manufacture of medical and surgical supplies was sufficient to manufacture masks. The DGT ruled that this heading is incorrect and that the company must register under the heading for the manufacture of other articles made of textiles.

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2022-03-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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