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A farmer inquired whether the occasional sale of olive oil, following its processing at an oil mill, requires registration in the IAE. The DGT ruled that if the farmer commissions a third party to carry out the processing and then invoices the sale, they are performing an industrial activity.
Cuestión planteada Se desea saber si la agricultora realiza una actividad empresarial de venta de aceite, o se entiende que la venta ocasional de aceite forma parte de su actividad agraria, y, en consecuencia, por esta actividad de venta de aceite no se requiere alta en el Impuesto sobre Actividades Económicas.
La actividad agrícola no está sujeta al IAE, incluyendo la venta de sus productos. Sin embargo, si el titular encarga a un tercero la transformación de la materia prima (aceituna) en un nuevo producto (aceite) y factura su venta, realiza una actividad empresarial de carácter industrial. En este caso, debe darse de alta en el epígrafe 411.1 de las Tarifas del impuesto.
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