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V0036-26 ·9 January 2026 ·consulta-vinculante Medium impact
Tax

Calculation of the IAE tax liability for heading 042.2 (chickens and ducks for meat)

The DGT confirms the applicable rate for activity code 042.2 is 0.21 pesetas per head to prevent excessive rounding increases.

In 6 key points

How it affects those involved

The rate ensures fair application and avoids disproportionate increases due to rounding.

Lifecycle

2026-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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