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V2184-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Complementary activities to agriculture require taxation under the direct estimation method for Personal Income Tax and the general regime for VAT

A farmer inquires about the taxation of additional activities such as tastings, courses, and street vending. The DGT indicates that these activities are not agricultural and must be taxed using methods different from those of the primary agricultural activity.

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2015-07-15PublishedPublished 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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