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V1661-18 ·12 June 2018 ·consulta-vinculante Medium impact
Tax

Inclusion of agricultural fertilisers in IAE heading 659.7 depends on exclusive use for small animals

A taxpayer has enquired whether they can add the sale of powdered agricultural fertilisers for aquariums to their current business activity. The DGT has ruled that the classification depends on whether the product is intended for the exclusive use of the animals covered under said heading.

In 5 key points

How it affects those involved

This ruling clarifies the criteria for classifying the sale of specific fertilisers within the Economic Activities Tax (IAE), emphasizing the importance of the product's intended end-use.

Lifecycle

2018-06-12PublishedPublished 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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