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V0773-25 ·5 May 2025 ·consulta-vinculante Medium impact
Tax

External services can be contracted without losing agricultural business ownership

An agricultural business owner asks whether they can hire third parties for planting and harvesting while retaining ownership. The DGT confirms that contracting external services does not prevent the owner from managing production resources themselves.

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2025-05-05PublishedPublished 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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