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V0104-25 5 February 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

The manufacture of olive stone pellets must be taxed under heading 251.2 of the IAE

The taxpayer asks under which category of the Business Activity Tax they must register for the activity of purchasing olive stones, cleaning them, and selling them as pellets. The DGT determines that they must use the heading for the manufacture of other organic chemical products.

The question raised

Question posed: The question is raised as to which tax categories the registration must be made under.

The DGT's ruling

The activity of manufacturing pellets from olive stones must be registered under heading 251.2, "Manufacture of other organic chemical products", of the first section of the schedules. This registration authorizes the wholesale and retail sale of the industrial products obtained and the acquisition of the raw materials necessary for the production process.

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