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A company has requested clarification on whether its synthetic fibre fabric manufacturing process, which is divided into stages, should be classified under a single IAE heading or multiple headings. The DGT has determined that, where activities fall under different headings, the tax liability must be calculated as the highest rate plus 50% of the other rate, provided that intermediate products are not sold.
Cuestión planteada Se desea saber si dado que la nueva actividad se efectúa en distintas fases de fabricación, ésta se puede clasificar en los epígrafes 433.2 y 482.1, o bien, en un solo epígrafe de las Tarifas del IAE.
Si se ejercen simultáneamente actividades de fabricación con epígrafes distintos en un mismo local, se satisfará la cuota más elevada más el 50% de las restantes, siempre que los productos intermedios no sean objeto de venta. En este caso, al ser actividades con rúbricas distintas (433.2 y 482.1), corresponde pagar la cuota del grupo 433 más el 50% de la cuota del epígrafe 482.1 si los productos intermedios se integran en el proceso productivo.
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