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An animal trainer has enquired whether purchasing a horse for training and subsequent resale years later should be taxed as livestock trading. The Directorate General for Taxes (DGT) has ruled that the activity constitutes livestock farming, and its treatment under Personal Income Tax (IRPF) will depend on whether the requirements for an economic activity are met.
Cuestión planteada Tributación en IAE e IRPF de la compra y venta del caballo.
La compraventa de un caballo para su adiestramiento y posterior venta constituye una actividad económica sujeta al IAE, clasificándose en el grupo 061 (explotaciones de ganado caballar, mular y asnal) y no en el epígrafe de compraventa de ganado. En el IRPF, los rendimientos serán de actividades económicas solo si se acredita la ordenación por cuenta propia de medios de producción o recursos humanos. De lo contrario, la venta determinará una ganancia o pérdida patrimonial.
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