Doctrine by topic · DGT Observatory

IAE Heading: 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

Settled doctrine High confidence 21 rulings · 2015–2026

Current position

Manufacturing activity allows for direct material execution or the subcontracting of production under a prior design, and must be classified under the first section. Registration in a manufacturing heading also permits the wholesale, retail, and exhibition of such products. However, the sale of products acquired from third parties without transformation requires specific registration in commercial headings.

The DGT's position remains stable regarding the application of the rubric according to the nature of the activity. A consolidation is observed in the interpretation that manufacturing includes the subcontracting of material execution under one's own design, according to ruling V0991-25.

Turning points

  1. V0991-25

    Establishes that manufacturing can be carried out by entrusting the material execution to other entrepreneurs according to a prior design, classifying it under the first section.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V5422-26 30 Jul 2026

10% VAT reduced rate applied to cultural tuk-tuk tours

SG de Impuestos sobre el Consumo
tipo reducidotransporte de viajerosactividad empresarialepígrafe de iaeagencias de viajes LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2376-25 9 Dec 2025

No tax liability for IAE on SEPE or EU Social Fund training courses

SG de Tributos Locales
impuesto sobre actividades económicasenseñanza no regladaformación continuaexenciónepígrafe de iae TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 91
Affects CompanyExpat · Non-residentIndividual
V0514-24 8 Apr 2024

IAE classification depends on the nature of book sales activity

SG de Tributos Locales
impuesto sobre actividades económicascomercio al por mayorcomercio al por menorderechos de autorventa online TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual
V2406-16 1 Jun 2016

Additional IAE registration required for the sale of pre-made glasses

SG de Tributos Locales
impuesto sobre actividades económicasepígrafe de iaecomercio al por menoralta de actividadtarifas iae Tarifas del IAE — RDLeg 1175/1990 art. Regla 2ªTarifas del IAE — RDLeg 1175/1990 art. Regla 4ª.1
Affects CompanyExpat · Non-residentIndividual
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