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V0993-25 ·11 June 2025 ·consulta-vinculante Medium impact
Tax

Classification in IAE for metal manipulation depends on whether it involves forging/cutting or general mechanical work on commission

A wholesale iron and steel company asks which IAE headings to use when acquiring machinery for bending and cutting materials. The DGT states that classification depends on the nature of the activity and whether the work is carried out on commission.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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