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A company requested guidance on how to classify the poultry rearing phase used to replace breeding stock and whether farm surface area should be accounted for. The DGT ruled that if the birds are intended for farms within the same group, the activity remains classified under independent livestock farming without applying the surface area tax element.
Cuestión planteada Con relación a la fase de recría de aves con el objeto de sustituir a las viejas aves de reproducción destinadas en granjas de producción propias, la consultante pregunta cuál sería su clasificación en las Tarifas del Impuesto, así como si debe computarse o no la superficie relativa a las explotaciones en donde se lleva a cabo dicha fase de recría de las citadas aves. Este proceso se desarrolla en tres tipos de granjas:
La recría de aves para destinarlas a explotaciones propias del sujeto pasivo clasificadas en el grupo 042 queda amparada por el epígrafe 042.1. Si las aves se venden a terceros, la actividad se considera industrial y debe tributar en el epígrafe 413.4. En la ganadería independiente (042.1), las instalaciones no tienen consideración de local, por lo que no se aplica el elemento tributario de superficie. Solo se computan como elemento tributario las aves que sean capaces de reproducirse.
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