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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.
Cuestión planteada Posibilidad de tributar por el régimen simplificado del Impuesto por todas las operaciones que realiza.
El régimen simplificado se aplica a las actividades de ganadería independiente, incluyendo la venta de productos, subproductos y residuos obtenidos de la actividad. Por tanto, la venta de gallinaza obtenida de la cría y engorde de aves se comprende dentro de la actividad de ganadería independiente para tributar por este régimen, salvo renuncia expresa.
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