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V1266-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Pet food trade classified under heading 659.7 of the IAE under specific conditions

A query was made regarding which IAE heading applies to the retail sale of pet products. The DGT has determined that if the products and feed are exclusively intended for small animals or pets, heading 659.7 applies.

In 6 key points

How it affects those involved

Businesses retailing pet food and products must ensure their activities align with the specific requirements of heading 659.7 to ensure correct tax classification under the Economic Activities Tax.

Lifecycle

2021-05-06PublishedPublished 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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