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A query was raised regarding whether a specific number of animals determines when a farm ceases to be for self-consumption. The DGT responded that the regulations do not establish a specific number of livestock heads to define independent farming.
Cuestión planteada Se desea saber si hay un número determinado de animales a partir del cual se deja de considerar la explotación orientada al autoconsumo.
La normativa del Impuesto sobre Actividades Económicas no establece un número determinado de cabezas de ganado para calificar una actividad como ganadería independiente. Para estar sujeta al impuesto, la actividad debe cumplir los supuestos de independencia definidos en el TRLRHL y en la Instrucción de las Tarifas del IAE. La calificación depende de factores como el tipo de alimentación o el lugar de pasto, no de la cantidad de animales.
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