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V1300-21 ·7 May 2021 ·consulta-vinculante Medium impact
Tax

Selling olive oil after outsourcing production requires registration in the IAE

A farmer inquired whether the occasional sale of olive oil, following its processing at an oil mill, requires registration in the IAE. The DGT ruled that if the farmer commissions a third party to carry out the processing and then invoices the sale, they are performing an industrial activity.

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2021-05-07PublishedPublished 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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