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MEDIUM
FISCAL

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

V0982-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0982-25
Published
10 Jun 2025

Summary

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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