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V3187-18 ·13 December 2018 ·consulta-vinculante Medium impact
Tax

Artisanal manufacturing of cardboard and plastic food containers must be registered under IAE heading 473.2

A taxpayer has requested clarification on which heading of the Business Activity Tax (IAE) should be used for the artisanal manufacture of cardboard and plastic boxes and containers for food. The DGT has determined that heading 473.2 of the first section of the Tariffs must be applied.

In 6 key points

How it affects those involved

This ruling provides legal certainty for small-scale artisanal producers regarding their tax classification under the Business Activity Tax.

Lifecycle

2018-12-13PublishedPublished 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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