Doctrine by topic · DGT Observatory

Marketing: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 16 rulings · 2014–2026

Current position

The marketing of manufactured products is authorized by registration under the manufacturing heading, provided it is carried out in the same industrial premises. However, this authorization does not extend to the leasing of machinery, which requires a specific heading. In artistic activities, the marketing of manually crafted products allows for not having establishments open to the public.

The DGT's position does not show a single doctrinal evolution, as the rulings address different marketing scenarios (dentistry, agriculture, mediation, funds, and manufacturing). In the field of mediation, a constant stance is maintained that requires active recruitment or filtering work to qualify the activity as exempt. Regarding manufacturing, it is confirmed that marketing is an inherent power of the production heading if it occurs in the same premises.

Turning points

  1. V2842-19

    Establishes that mediation requires an active element such as advice or client filtering to be exempt, ruling out mere advertising.

  2. V0061-26

    Specifies that the power of marketing in the same premises does not include the leasing of machinery, requiring a different heading for the latter.

Analysis based on 15 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V0061-26 13 Jan 2026

Registration under manufacturing epigraph does not permit machinery leasing

SG de Tributos Locales
impuesto sobre actividades económicasactividad industrialcomercializaciónarrendamiento de maquinariaepígrafe TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78Tarifas del IAE — RDLeg 1175/1990 art. regla 4ª.1
Affects CompanyExpat · Non-residentIndividual
V0265-25 6 Mar 2025

IAE classification depends on whether activity is artistic or industrial

SG de Tributos Locales
impuesto sobre actividades económicasactividad artísticaactividad industrialactividad profesionaltarifas iae TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 89
Affects CompanyExpat · Non-residentIndividual
V0436-23 24 Feb 2023

Absorbent food pads subject to non-reusable plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesplásticoámbito objetivoalmohadillas absorbentescomercialización Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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