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V3442-20 27 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · ganadería integrada

Integrated livestock farming is exempt from IAE and subject to the simplified VAT regime

A taxpayer raising breeder hens owned by a third party sought clarification on their taxation regarding IAE, VAT, and IRPF. The DGT ruled that the activity constitutes dependent livestock farming (not subject to IAE), qualifies for the simplified VAT regime, and is eligible for the objective estimation method for IRPF purposes.

The question raised

The 1st heading of the IAE in which the registration should be made.

The DGT's ruling

The integrated livestock farming activity is considered dependent livestock farming and does not constitute a taxable event for the IAE. Regarding VAT, the special regime for agriculture, livestock, and fishing does not apply; instead, the simplified regime for breeding, keeping, and fattening poultry services applies. Regarding IRPF, the activity is included in the objective estimation method, provided that the regulatory requirements are met and it is not waived.

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