Skip to content
V3094-21 ·13 December 2021 ·consulta-vinculante Medium impact
Tax

Manufacturing activities allow wholesale, retail, or export sales from the same premises without registering commercial tax headings

A manufacturer of plastic caps has enquired whether they must register for commercial tax headings due to the sale of their products, and how to tax printing or subcontracting services. The DGT clarifies that selling products from the same manufacturing site does not require commercial registration and establishes the conditions for printing and subcontracting services.

In 6 key points

Lifecycle

2021-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact