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V1770-22 ·26 July 2022 ·consulta-vinculante Medium impact
Tax

Cart driving and animal care must be classified separately under the IAE

A taxpayer inquired about the classification of their activity involving guiding animal-drawn carts and caring for the animals. The DGT ruled that these are distinct activities requiring separate registrations under the IAE Tax Schedules.

In 6 key points

How it affects those involved

Businesses providing both transport and animal husbandry services must ensure they are registered under the correct and separate tax codes for each activity to comply with the Economic Activities Tax (IAE).

Lifecycle

2022-07-26PublishedPublished 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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