MEDIUM
FISCAL Manufacture of human immunological medicines falls under IAE heading 254.2
Technical details
Summary
A company asked whether the manufacture of human immunological medicines should be taxed under IAE heading 254.1 or 254.2. The DGT confirms that, as these are immediate medicinal products without further processing, the correct heading is 254.2.
In 6 key points
Lifecycle
2025-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.