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V0677-22 29 March 2022 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Manufacturing surgical masks requires registration under the heading for the manufacture of other textile articles n.e.c.

A plastic packaging manufacturer enquired whether registration under the heading for the manufacture of medical and surgical supplies was sufficient to manufacture masks. The DGT ruled that this heading is incorrect and that the company must register under the heading for the manufacture of other articles made of textiles.

The question raised

Cuestión planteada Pregunta si el alta en el citado epígrafe 392.1 le faculta para ejercer la nueva actividad o si tiene que darse de alta en otra nueva rúbrica.

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