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V0388-18 14 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen simplificado

Simplified VAT scheme applicable to the sale of waste such as poultry manure

A livestock farmer providing poultry breeding and fattening services has enquired whether they can use the simplified VAT scheme when selling poultry manure. The Directorate-General for Taxes (DGT) has ruled that both the main activity and the sale of its waste products are covered by this scheme.

The question raised

Possibility of taxation under the simplified regime of the Tax for all operations carried out.

The DGT's ruling

The simplified regime applies to independent livestock farming activities, including the sale of products, by-products, and waste obtained from the activity. Therefore, the sale of poultry manure obtained from the breeding and fattening of birds is included within the independent livestock farming activity for taxation under this regime, unless expressly waived.

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