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V2385-16 31 May 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Gas manufacturing using compressors must be taxed under the compressed gases heading of the IAE

A query was made regarding the IAE classification for the manufacturing of industrial gases and filling stations. The DGT has determined that if compressors are used in the process, the activity falls under the compressed gases heading.

The question raised

Classification of the activities described in the Tax on Economic Activities.

The DGT's ruling

If compressors are used at any stage in the process of obtaining products (such as oxygen, nitrogen, or argon) to compress raw materials, intermediate products, or final products, the activity is classified under heading 253.1 for compressed gases. This heading does not require a minimum pressure or a specific type of container, and also includes products in liquid or solid state. Only if no compressors are used at any stage of the process does heading 251.3 for inorganic chemical products apply. Filling stations where products are compressed and packaged must also be taxed under heading 253.1.

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