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A farmer inquired whether their activity allows for the cultivation and sale of ornamental plants and which tax regime applies. The DGT ruled that cultivation is an agricultural activity rather than a business activity, and that selling on the same production site does not trigger the taxable event for the Tax on Economic Activities (IAE).
Question raised: It is desired to know whether said agricultural activity entitles the holder to the cultivation and commercialization of ornamental plants.
The cultivation of flowers and ornamental plants is considered an agricultural activity and does not constitute a taxable event for the IAE pursuant to art. 78.2 of the TRLRHL. The acquisition of inputs for the production process is also not subject to the tax. If commercialization is carried out within the same cultivation establishment, it does not give rise to the tax, but if it is carried out in a different location, it must be registered under heading 659.7.
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