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V3041-16 30 June 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

De-registration from the graphic arts group is possible if printing is merely a means for advertising activities

An advertising company enquired whether it could de-register from group 474 (graphic arts), as it only used its machinery for its own advertising services. The DGT ruled that if printing is solely a necessary means for advertising and no independent printing services are provided, the company should only be registered under the advertising group.

The question raised

Information is requested regarding whether, given that their sole activity consists of providing advertising services, they could apply for deregistration from group 474 "Graphic Arts (Graphic Printing)".

The DGT's ruling

If the printing activity is carried out exclusively as a necessary means for the main advertising activity, without performing independent printing work, the taxpayer must be registered solely for the activity effectively carried out within the advertising group. However, if activities classified in the graphic arts group were to be performed independently, the registration in said group should be maintained.

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