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A company produces inks by mixing and also sells untransformed inks. The DGT determines that it must be registered under both the production and trade headings respectively.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular.
La fabricación de tintas requiere el alta en el epígrafe 253.4, el cual faculta la venta de lo fabricado. Sin embargo, la comercialización de tintas adquiridas sin transformación exige un alta adicional en el epígrafe de comercio (616.6 para mayorista o 659.2 para minorista). El alta en comercio al por mayor permite realizar la venta al por menor en el mismo establecimiento.
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