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V0535-19 13 March 2019 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Livestock farming activity falls within IAE taxable base and must be included in business revenue calculation

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.

The question raised

Whether, for the purposes of the IAE exemption under Article 82.1.c) of the TRLRHL, the net amount of turnover from activity 032, intensive pig farming regulated by Royal Legislative Decree 1259/1991, must be taken into account.

The DGT's ruling

To determine the net amount of turnover for the purposes of the exemption under Article 82.1.c) of the TRLRHL, the set of economic activities carried out by the taxable person must be taken into account, whether or not they are exempt from the tax. Independent livestock farming (group 032) is an economic activity subject to the IAE, therefore its turnover must be included in the total calculation.

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