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A company that incubates eggs and sells day-old chicks from its own farms has requested clarification on the applicable IAE heading. The DGT has determined that, because the chicks are sold rather than being used for the company's own farming operations, the activity is classified as industrial rather than livestock-related.
Cuestión planteada Cuál es el epígrafe en el que debe figurar dada de alta por la planta de incubación.
La actividad de incubación y venta de pollitas de un día no se clasifica como avicultura de puesta porque no se cumple el requisito de destinar las aves a explotaciones propias. Al destinarse a la venta, se trata de una actividad industrial independiente que debe darse de alta en el epígrafe 413.4 de la sección primera del IAE.
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