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V2208-25 ·18 November 2025 ·consulta-vinculante Low impact
Tax

Applicability of the special regime for agriculture, livestock, and fisheries in the sale of honey

The DGT confirms that online sales do not constitute commercialisation in fixed establishments outside the farm, allowing retention of the special agricultural regime.

In 6 key points

How it affects those involved

Apicultors selling honey online can keep the agricultural special regime without incurring commercialisation obligations.

Lifecycle

2025-11-18PublishedPublished 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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