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V0535-19 ·13 March 2019 ·consulta-vinculante Medium impact
Tax

Livestock farming activity falls within IAE taxable base and must be included in business revenue calculation

The consultant asks whether intensive pig farming (group 032) should be included in the business revenue figure for exemption from IAE. The DGT responds that this activity is an economic activity subject to tax and must be included in the entity's overall business calculation.

In 6 key points

Lifecycle

2019-03-13PublishedPublished 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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