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MEDIUM
FISCAL

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

V0104-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0104-25
Published
5 Feb 2025

Summary

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.

In 6 key points

Lifecycle

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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