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The applicant inquired which IAE headings should be used for the sale of seeds, plants, small animals, and various types of animal feed. The DGT determined that registration under two distinct headings is required, depending on the specific type of feed and product.
Cuestión planteada 1ª Epígrafes del IAE en los que tiene que darse alta para poder vender los productos señalados.
El epígrafe 659.7 permite la venta de semillas, plantas, pequeños animales y sus piensos específicos. Para la venta de piensos para ganado en general, como caballos y vacas, es necesario darse de alta en el epígrafe 647.1. Estas actividades están incluidas en el método de estimación objetiva del IRPF bajo las condiciones de la normativa vigente.
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