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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.
Cuestión planteada Se plantea si por dicha actividad tiene que encuadrase en la rúbrica 473.4 del impuesto, "Fabricación de artículos de decoración y de uso doméstico de papel y cartón", o en la rúbrica 482.2, "Fabricación de artículos acabados de materias plásticas".
La clasificación en las Tarifas del IAE se realiza atendiendo a la verdadera naturaleza material de las actividades. Si la materia prima es fundamentalmente celulosa o papel y la melamina es un soporte secundario, corresponde el epígrafe 473.4. Si la melamina es el componente predominante y el papel actúa como soporte secundario, corresponde el epígrafe 482.2.
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