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V2216-24 15 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · régimen especial de la agricultura

Marketing agricultural products in fixed establishments outside the farm excludes the owner from the special VAT regime

A farmer inquired which IAE heading to use when opening a shop to sell dried and packaged stevia leaves. The DGT ruled that commercial activity and sales conducted outside the farm exclude the activity from the special agricultural VAT regime.

The question raised

Cuestión planteada 1ª Epígrafe del IAE en que debe darse de alta por la apertura de la tienda física.

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