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V0552-21 ·11 March 2021 ·consulta-vinculante Medium impact
Tax

Online sale of agricultural products does not require IAE registration if conducted on the farm

An owner of an agricultural and livestock activity inquires whether selling products via a website or electronic means requires registration in the IAE and how it affects VAT and Personal Income Tax. The DGT rules that taxation depends on whether the sale is carried out on the farm or at a different location.

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2021-03-11PublishedPublished 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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