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The DGT determines that the activity of die-cutting, cutting, rewinding and marking of third-party adhesive labels should be classified under IAE section 482.2.
Cuestión planteada Se plantea en qué rúbricas de las Tarifas del impuesto se tiene que matricular.
El ejercicio de la actividad de manipulación de piezas plásticas (troquelado, corte, rebobinado y marcaje de etiquetas suministradas por terceros) obliga al alta en el epígrafe 482.2 de la sección primera de las Tarifas, correspondiente a la fabricación de artículos acabados de materias plásticas. Si el consultante es persona física, estará exento del impuesto según el artículo 82.1.c) del TRLRHL, debiendo realizar sus trámites mediante el modelo 036.
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