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V3225-20 ·28 October 2020 ·consulta-vinculante Medium impact
Tax

Agricultural activities on own holdings are exempt from IAE, but services provided to third parties are subject to it

A taxpayer with other IAE headings inquires whether occasional agricultural activities are subject to the tax. The DGT rules that agricultural activities carried out on one's own holdings are not taxable; however, if services are provided on third-party holdings, they are subject to the tax and require a specific registration.

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2020-10-28PublishedPublished 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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