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V2440-14 16 September 2014 · SG de Tributos Locales Criterion in force
OTRO · iae

Fuel manufacturing via drying and grinding of waste classified under heading 251.2

A query was made regarding which IAE heading applies to the drying, separation, and grinding of products such as olive stones or wood chips to produce fuel. The DGT determined that, in the absence of a specific rubric, the rule of similarity must be applied.

The question raised

Question posed: It is desired to know the heading of the Economic Activities Tax Tariffs where the previously described activity must be registered.

The DGT's ruling

As there is no specific heading for the manufacture of domestic or industrial fuel through the described processes, the taxpayer must register under heading 251.2 of the first section of the Tariffs. This heading classifies the manufacture of other organic chemical products, as it is the activity that most closely resembles the one queried due to its nature.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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