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V1255-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

No IAE registration required for wood sales on own forest farm

The consultant asks whether IAE registration is needed for selling spruce and how such activities are taxed. The DGT responds that no IAE registration is required if sales take place on the own forest farm, and that forest activities are taxed under the general VAT regime and by direct estimation in IRPF.

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2022-06-06PublishedPublished 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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