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V1268-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

No specific number of livestock heads required to qualify as independent farming for IAE purposes

A query was raised regarding whether a specific number of animals determines when a farm ceases to be for self-consumption. The DGT responded that the regulations do not establish a specific number of livestock heads to define independent farming.

In 5 key points

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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