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V0737-25 22 April 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Digital printing of decorative paper taxed under IAE heading 473.4

A company producing and digitally printing decorative paper for thermal and moisture insulation asks which IAE heading to use. The DGT states it must be classified under the heading for paper and cardboard products, provided printing is part of the manufacturing process.

The question raised

The issue raised is which tax category must be registered.

The DGT's ruling

The classification of activities must be based on their true material nature. If digital printing is a stage in the manufacturing process of decorative paper, the taxpayer must register solely under heading 473.4 of the first section. Conversely, if the printing is carried out independently for other manufacturers, heading 474.1 of the first section must be used.

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