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V2384-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Livestock farming is independent and subject to IAE if external feed consumption exceeds 50%

A cattle farming company has enquired whether its activity is classified as dependent or independent livestock farming for IAE purposes. The DGT ruled that it shall be considered independent if the forage purchased from other companies (even if the applicant holds shares in them) exceeds 50% of the total consumption in kilograms.

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2021-08-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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