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V2334-22 ·10 November 2022 ·consulta-vinculante Medium impact
Tax

Requirement to register in the Business Census for supplying oil as consideration for milling services

A query was raised regarding whether a person who supplies part of the oil obtained following a milling service must register in the Business Census. The DGT ruled that they must, as they are supplying goods as consideration, and that such activity is excluded from the special agricultural regime.

In 6 key points

How it affects those involved

This ruling clarifies that bartering goods (oil) for services (milling) constitutes a taxable transaction requiring registration in the Business Census, preventing such activities from being classified under the special agricultural regime.

Lifecycle

2022-11-10PublishedPublished 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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