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V1766-17 ·7 July 2017 ·consulta-vinculante Medium impact
Tax

IAE taxation depends on whether pig fattening is conducted with full control of the farm or as a service provision

A query was raised regarding whether pig fattening on a farm leased from a SAT (Agricultural Company) constitutes a business activity for IAE purposes. The DGT ruled that liability will depend on the contractual stipulations and the level of control over the farm.

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2017-07-07PublishedPublished 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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