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V3092-14 14 November 2014 · SG de Tributos Locales Criterion in force
OTRO · iae

Wholesale and manufacturing headings must be used for the sale of signage materials

A company requested clarification on which IAE (Tax Administration Index) headings apply to the wholesale sale of vinyl, canvas, acrylic, and aluminium, as well as the assembly of structures. The DGT has determined that the company must register under both wholesale trade and manufacturing headings, depending on the nature of each specific activity.

The question raised

It is desired to know the heading or headings in which the entity must be registered, in the Economic Activities Tax Tariffs, for the performance of said activities.

The DGT's ruling

Classification in the IAE Tariffs is carried out based on the material nature of the activities and those actually performed. For the wholesale of vinyls, canvases, and methacrylates, heading 617.9 applies. The sale of aluminum corresponds to heading 616.4 and the assembly of metal structures to heading 314.2.

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