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The consultant asks whether intensive pig farming (group 032) should be included in the business revenue figure for exemption from IAE. The DGT responds that this activity is an economic activity subject to tax and must be included in the entity's overall business calculation.
Cuestión planteada Si a los efectos de la exención del IAE del artículo 82.1.c) del TRLRHL, se debe tener en cuenta el importe neto de la cifra de negocios de la actividad 032, explotación intensiva de ganado porcino regulada en el Real Decreto Legislativo 1259/1991.
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