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V2280-25 25 November 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Tax classification depends on whether paper or melamine is the predominant material

A company asks whether its activity of producing decorative paper impregnated with melamine should be taxed under paper products or plastic materials. The DGT states that the correct heading depends on the material nature of the predominant raw material.

The question raised

It is raised whether said activity should be classified under heading 473.4 of the tax, "Manufacture of decorative and household items made of paper and cardboard", or under heading 482.2, "Manufacture of finished articles made of plastic materials".

The DGT's ruling

Classification within the IAE Tariffs is carried out based on the true material nature of the activities. If the raw material is fundamentally cellulose or paper and melamine is a secondary support, heading 473.4 applies. If melamine is the predominant component and paper acts as a secondary support, heading 482.2 applies.

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