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V1024-16 15 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · impuesto sobre actividades económicas

Agricultural activities are not subject to IAE and livestock farming only if it is independent

A consultant inquires about the taxation under IAE, VAT, and IRPF of agricultural, livestock, and dog training activities. The DGT clarifies that agriculture is not subject to IAE and that livestock farming is only subject to it if it is independent.

The question raised

Question raised 1st Taxation of these activities in the IAE.

The DGT's ruling

Agricultural activities do not constitute a taxable event for IAE. Livestock farming is only subject to the tax if it is independent according to the TRLRHL. Dog training must be classified under a heading distinct from that of livestock farming. Regarding VAT, the sale of dogs is subject to the tax at 21%. Regarding IRPF, all activities must determine yield through the direct estimation method due to the incompatibility with the objective estimation of dog training.

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