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The DGT states that if plastic materials are destined for sectors other than automotive, registration must be made in the corresponding tariff headings.
Question raised: It is asked under which tax headings the new activity must be registered
Si la producción se destina a la industria del automóvil, se clasifica en el grupo 363 de la sección primera. No obstante, si los materiales fabricados se destinan a la promoción inmobiliaria, debe darse de alta en el epígrafe 482.2. Si se destinan a la industria de electrodomésticos, debe tributar en el grupo 345. En cualquier otro caso, la matrícula debe realizarse en la rúbrica que corresponda según la naturaleza de los artículos fabricados.
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