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V0106-26 21 January 2026 · SG de Tributos Locales Criterion in force
OTRO · apicultura

Apiculture allows online sales without new IAE registration

A beekeeper inquired whether selling products via a website required new IAE registration. The DGT confirms that existing registration under the apiculture heading covers wholesale, retail, and export sales, including through electronic means.

The DGT's ruling

Registration in group 062 for beekeeping authorizes wholesale, retail, and export of products, by-products, and waste from the farm itself. This authority is maintained even if the sale is conducted through a website or electronic means. Likewise, it allows for the packaging and handling of said products without the need to submit another registration declaration.

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