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V0465-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Registration under the oil manufacturing category is required if olive processing is subcontracted

A farmer has enquired about their registration in the IAE (Economic Activities Tax) and the taxation of VAT and Income Tax when selling olives and marketing oil processed by third parties. The DGT clarifies that processing on commission constitutes an industrial activity and must be taxed separately.

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2022-03-10PublishedPublished 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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