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MEDIUM
FISCAL

Manufacture of cosmetics via outsourcing allows classification under production epigraph

V0991-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0991-25
Published
11 Jun 2025

Summary

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.

In 6 key points

Lifecycle

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

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