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A company manufacturing and marketing orthopaedic and prevention products has enquired whether heading 392.2 is sufficient for all its activities. The DGT has ruled that manufacturing does not include the sale of unmodified products purchased from third parties, meaning the company must register for additional commercial headings.
Cuestión planteada Se desea saber si con el epígrafe 392.2 de la sección primera la consultante puede realizar todas las actividades descritas, o, en otro caso, cuáles son las rúbricas que habilitan para su ejercicio.
El epígrafe 392.2 faculta para la fabricación y la venta de los productos fabricados o manipulados por el sujeto pasivo. No permite la comercialización de artículos adquiridos a terceros que se vendan tal y como se han comprado. Para la venta de productos ajenos, el sujeto pasivo debe darse de alta en los epígrafes de comercio correspondientes según la naturaleza de los artículos. Asimismo, la fabricación de elementos de prevención como mascarillas o guantes requiere epígrafes específicos según su material.
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