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V3041-16 ·30 June 2016 ·consulta-vinculante Medium impact
Tax

De-registration from the graphic arts group is possible if printing is merely a means for advertising activities

An advertising company enquired whether it could de-register from group 474 (graphic arts), as it only used its machinery for its own advertising services. The DGT ruled that if printing is solely a necessary means for advertising and no independent printing services are provided, the company should only be registered under the advertising group.

In 6 key points

How it affects those involved

Companies providing ancillary services that are strictly necessary for their core business activity may avoid being registered under incorrect tax groups, provided they do not offer those ancillary services to third parties.

Lifecycle

2016-06-30PublishedPublished 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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