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A query was raised regarding the classification of manufacturing structural panels composed of steel and wood for buildings. The DGT ruled that the activity must be assigned to either the wood manufacturing or metal structures heading, depending on the predominant material.
Cuestión planteada Se desea saber:
La actividad de fabricación de paneles con entramado de acero y tablones de madera debe clasificarse en el epígrafe 463.4 (madera) o en el 314.2 (estructuras metálicas) según la naturaleza del material empleado. Si la empresa realiza además la instalación de estos paneles en obras que puedan clasificarse por separado, deberá darse de alta adicionalmente en los epígrafes de la División 5ª (Construcción) que correspondan a los trabajos realizados.
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