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V0104-25 ·5 February 2025 ·consulta-vinculante Medium impact
Tax

The manufacture of olive stone pellets must be taxed under heading 251.2 of the IAE

The taxpayer asks under which category of the Business Activity Tax they must register for the activity of purchasing olive stones, cleaning them, and selling them as pellets. The DGT determines that they must use the heading for the manufacture of other organic chemical products.

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2025-02-05PublishedPublished 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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