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V2010-25 ·28 October 2025 ·consulta-vinculante Low impact
Tax

Vermiculture is considered an independent livestock activity subject to IAE and VAT

The DGT classifies this activity as independent livestock farming, excluding it from the special agricultural, livestock and fishing regime and subjecting it to the simplified VAT regime.

In 6 key points

How it affects those involved

The activity is not covered by the special agricultural regime and must apply the simplified VAT system.

Lifecycle

2025-10-28PublishedPublished 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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