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A query was raised regarding whether selling olives to a cooperative necessitates registration in the Tax Administration's census. The DGT ruled that such activity is classified as agricultural and requires registration using forms 036 or 037.
Cuestión planteada
La venta de aceitunas a una cooperativa constituye una actividad económica de carácter agrícola. Por tanto, quien la realice está obligado a efectuar su alta en el Censo de Empresarios, Profesionales y Retenedores mediante la presentación de los modelos 036 o 037, según corresponda.
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