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A query was raised regarding whether the cultivation of edible flowers for sale to restaurants constitutes an agricultural or commercial activity. The DGT has determined that such cultivation is an agricultural activity and does not constitute a taxable event for the Tax on Economic Activities (IAE).
Cuestión planteada Se desea saber si la actividad descrita anteriormente se considera una actividad agrícola y, en caso contrario, en qué epígrafe de las Tarifas debe clasificarse.
El cultivo de flores o semillas se considera actividad agrícola y no es actividad empresarial según el TRLRHL. La venta de los productos cultivados desde el mismo establecimiento de producción tampoco origina el hecho imponible del IAE. No obstante, la venta de productos no cultivados en el establecimiento sí constituye hecho imponible y debe clasificarse en el epígrafe 659.7.
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