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Relevant issues regarding IAE

You will find information relating to the elements of this tax

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Simultaneous manufacturing activities

If, as part of a manufacturing process, different manufacturing activities are performed simultaneously, whether the preparation or obtaining of raw materials or intermediary products, the highest of the instalments corresponding to these activities shall be paid, plus 50% of the remaining instalments.

Exceptions:

  • Productions not included in the same manufacturing process.

  • When miscellaneous products classified under the same heading are manufactured.

  • The products, although they form part of the same process, are manufactured at different premises.

  • When intermediary products are sold.

Intermediate product : Products that can be sold as they are obtained and are used in their entirety as a raw material for further processing.