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V2674-19 ·30 September 2019 ·consulta-vinculante Medium impact
Tax

Registration in manufacturing category required to sell own cosmetic products

A hair salon that commissions the manufacture of its own hair cosmetic products has enquired which IAE category it must register under to sell them. The DGT has ruled that, in addition to its services category, it must also register under the manufacturing category to be able to market them.

In 6 key points

How it affects those involved

Businesses providing services that also sell products manufactured by third parties on their behalf must ensure they are registered under both the relevant service and manufacturing categories in the IAE.

Lifecycle

2019-09-30PublishedPublished 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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