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V1968-21 22 June 2021 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Manufacturing of printing rollers is classified under heading 475.1 of the IAE

A graphic arts company has enquired whether the intermediate manufacturing processes for printing rollers can be split into different headings. The DGT has ruled that the activity is classified entirely under heading 475.1.

The question raised

Cuestión planteada La consultante quiere saber si es posible separar los diferentes procesos intermedios que lleven a la fabricación de los rodillos de impresión.

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