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V4063-16 22 September 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Harvesting fruits and seeds on third-party land is subject to the IAE as a provision of services

A query was raised regarding whether the harvesting of wild fruits and seeds on public or private third-party land is subject to the IAE. The DGT ruled that, as the applicant is not the holder of the forest exploitation rights, the activity constitutes a provision of services to third parties and is therefore subject to the tax.

The question raised

Classification of the activity in the Tax on Economic Activities.

The DGT's ruling

Forestry collection is not subject to the IAE if carried out on forests of which the applicant is the owner. If the activity is carried out on forests of which they are not the owner, it constitutes a provision of services to third parties subject to the tax, classified under group 912. If the applicant receives the products as remuneration and subsequently sells them, such sale is classified as trade.

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