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A taxpayer inquired about the correct IAE heading for manufacturing and selling jam, as well as the associated obligations. The DGT ruled that heading 415.1 must be used and that, despite being exempt from the tax, the taxpayer must still submit census declarations.
Question posed: Requests information regarding the Tariff heading in which they should register for the exercise of said activity and the tax obligations to which they would be subject.
The jam manufacturing activity is classified under group 415 of the first section of the IAE Tariffs, specifically under heading 415.1 "Vegetable preserves". Registration under this heading authorizes both wholesale and retail sale of the product. As a natural person, they may be exempt from the tax, but they must comply with census obligations through forms 036 or 037.
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