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V0036-26 9 January 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Calculation of the IAE tax liability for heading 042.2 (chickens and ducks for meat)

The DGT confirms the applicable rate for activity code 042.2 is 0.21 pesetas per head to prevent excessive rounding increases.

The question raised

Question raised Question raised regarding the tax liability applicable as of June 3, 2025, to heading 042.2, Chickens and ducks for meat.

The DGT's ruling

For heading 042.2, the fee is 0.21 pesetas (0.001262€) per head. Rounding up to the next peseta must not be applied to the unit fee of 0.21 pesetas, as this would result in a disproportionate increase. Instead, rounding must be applied to the total fee resulting from multiplying the unit fee by the number of animals.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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