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V0982-25 ·10 June 2025 ·consulta-vinculante Medium impact
Tax

Growth and sale of own production in place of production are exempt from IAE

The DGT confirms that cultivating and marketing vegetable seedlings carried out by the owner at their own place of production do not constitute a taxable event.

In 6 key points

Lifecycle

2025-06-10PublishedPublished 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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