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A company trading in fatty waste consulted whether its classification under group 623 was correct when subcontracting the transformation of said waste. The DGT ruled that if the waste is transformed into a different product through an industrial process, it must be taxed under the corresponding industrial activity heading.
Cuestión planteada Tributación por el Impuesto sobre Actividades Económicas.
Si la empresa comercializa los residuos en el mismo estado en que los adquiere, el grupo 623 es correcto. Sin embargo, si somete los residuos a un proceso de transformación para obtener un producto distinto, aunque dicha actividad industrial sea subcontratada, debe darse de alta en el epígrafe de actividad industrial (como el 253.5). El alta en un epígrafe industrial faculta para la venta al por mayor, al por menor y la exportación de los productos obtenidos.
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