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MEDIUM
FISCAL

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

V0993-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0993-25
Published
11 Jun 2025

Summary

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.

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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