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V2836-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Orthopaedic manufacturing heading does not permit the sale of goods purchased from third parties

A company manufacturing and marketing orthopaedic and prevention products has enquired whether heading 392.2 is sufficient for all its activities. The DGT has ruled that manufacturing does not include the sale of unmodified products purchased from third parties, meaning the company must register for additional commercial headings.

In 6 key points

How it affects those involved

Companies engaged in both manufacturing and trading must ensure they are registered under the correct tax headings to avoid non-compliance, as manufacturing headings do not cover the resale of third-party goods.

Lifecycle

2021-11-16PublishedPublished 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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