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V0991-25 ·11 June 2025 ·consulta-vinculante Medium impact
Tax

Manufacture of cosmetics via outsourcing allows classification under production epigraph

A taxpayer asks whether the commercialisation of branded solid cosmetics, with production outsourced to a laboratory, should be taxed as trading or as manufacturing. The DGT states that material production outsourcing does not prevent classification as a manufacturing activity.

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2025-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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