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V3190-20 23 October 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Registration required under IAE heading 451.1 for auxiliary footwear manufacturing tasks

A query was raised regarding whether performing auxiliary tasks in footwear manufacturing should be taxed as a professional or business activity. The DGT has determined that the activity is industrial in nature and must be registered under heading 451.1.

The question raised

Whether one should register for said activity as a professional in group 399 of the tax, or as a business under heading 451.1.

The DGT's ruling

The activity of performing auxiliary tasks in footwear manufacturing, such as covering heels, possesses the characteristics of industrial activities. Therefore, it is classified under group 451 of the first section of the Tariffs, specifically under heading 451.1 regarding the manufacture of intermediate products for footwear manufacturing and finishing services.

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