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V3370-14 23 December 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Separate tax headings required for animal blood testing and food or water analysis

A company requested clarification on which Economic Activities Tax (IAE) headings applied to its diagnostic testing services for animals and food products. The Directorate General of Taxes ruled that the company must register under two different headings, depending on the specific nature of each activity.

The question raised

The taxpayer wishes to know the heading or headings in which they must be registered within the Economic Activities Tax Tariffs for the performance of said activities.

The DGT's ruling

Classification within the IAE Tariffs is carried out based on the material nature of the activities and those actually performed. For blood analysis in animals, group 945 (Veterinary consultations and clinics) applies. For the analysis of food, water, and environmental samples from livestock farms, heading 843.9 (Other technical services) applies.

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