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V1695-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Manufacturing and designing decorative figures via 3D printing may be classified under IAE heading 495.9

The applicant inquired whether their activity involving the design, 3D printing, assembly, and sale of decorative figures falls under the category of artists. The DGT ruled that, because they manufacture and assemble the objects, they must register under the heading for the manufacture of other goods.

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2024-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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