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MEDIUM
FISCAL

Digital printing of decorative paper taxed under IAE heading 473.4

V0737-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0737-25
Published
22 Apr 2025

Summary

A company producing and digitally printing decorative paper for thermal and moisture insulation asks which IAE heading to use. The DGT states it must be classified under the heading for paper and cardboard products, provided printing is part of the manufacturing process.

In 5 key points

Lifecycle

2025-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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