Skip to content
Back to index
V1255-22 6 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · iae

No IAE registration required for wood sales on own forest farm

The consultant asks whether IAE registration is needed for selling spruce and how such activities are taxed. The DGT responds that no IAE registration is required if sales take place on the own forest farm, and that forest activities are taxed under the general VAT regime and by direct estimation in IRPF.

The question raised

1st: Whether registration in any heading of the IAE is required for the sale of poplars.

The DGT's ruling

If the holder of the forestry operation sells their products at the location where they are based, the activity is not subject to the IAE. The delivery of timber resulting from the plantation is taxed for VAT at the general rate of 21%. In the sale of poplars, the paying company must apply a 2% withholding tax for IRPF purposes, as these constitute income from forestry activities.

Free assessment and quote