Manufacturers of metal structures with installation included shall use heading 314.2

Correct classification in the Economic Activities Tax (IAE) is fundamental to determining the tax obligations of industrial companies. A recent binding ruling from the Directorate General of Taxes (DGT) has delimited the criteria applicable to companies that combine the manufacture of metal structures with their subsequent assembly.

What the DGT has resolved

The tax authority has determined that the activity of manufacturing elements such as metal ramps and stairs, when it includes the associated installation, must be classified under heading 314.2 of the first section of the IAE Tariffs. According to the established criteria, this heading allows the installation phase to be integrated within the manufacturing activity without the need to perform an additional registration under a construction heading.

However, the ruling establishes a necessary condition: the associated installation must not be able to be classified independently under the 5th Division of the first section, which corresponds to the Construction activity. If the installation is an intrinsic part of the delivery process of the manufactured product, the industrial heading prevails.

What it means for you

If your company is engaged in the manufacture of metal structures and offers the assembly service for its own products, this criterion provides legal certainty regarding your placement in the IAE. The main impact is administrative simplification, as it avoids duplicate registrations in different headings when the installation is ancillary to the main manufacturing activity.

This scenario directly affects companies in the metallurgical sector operating under an integrated service model, ensuring that the activity remains within the industrial category as long as the requirements of current regulations are met.

What should be done

It is necessary to verify whether the installation activity carried out by your company has its own independent nature or if it is a direct consequence of the manufacturing of the structure. In the event that the installation could be considered an independent construction activity, the classification could vary. It is recommended to analyze the nature of your contracts and the composition of your costs to ensure that the classification under heading 314.2 is correct according to RD Leg. 1175/1990.