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A taxpayer asks whether the commercialisation of branded solid cosmetics, with production outsourced to a laboratory, should be taxed as trading or as manufacturing. The DGT states that material production outsourcing does not prevent classification as a manufacturing activity.
Cuestión planteada Se plantea si por la actividad expuesta está correctamente matriculado en el citado epígrafe 255.2, o si debe darse de alta en alguna rúbrica de comercio.
La actividad de fabricación puede realizarse mediante ejecución material directa o encomendando la ejecución material a otros empresarios según un diseño previo. Aunque la subcontratación no esté especificada textualmente en las Tarifas, debe clasificarse en la rúbrica de la sección primera correspondiente a la fabricación de la clase de productos. El alta en el epígrafe de fabricación faculta también la venta al por mayor, al por menor y la exportación.
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