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V0241-26 5 February 2026 · SG de Tributos Locales Criterion in force
OTRO · iaé

Tax due on production and trade of inks based on transformation carried out

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.

The question raised

The question is raised as to which tax headings must be registered.

The DGT's ruling

The manufacture of inks requires registration under heading 253.4, which authorizes the sale of the manufactured goods. However, the commercialization of inks acquired without transformation requires an additional registration under a commercial heading (616.6 for wholesalers or 659.2 for retailers). Registration as a wholesaler allows for retail sales within the same establishment.

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