Beekeepers can sell their products online with their current registration

Beekeeping activity possesses a marketing capacity that extends to digital environments without requiring additional procedures before the Tax Administration. A recent binding ruling from the Directorate General of Taxes (DGT) has clarified the scope of registration in the Business Activities Tax (IAE) for this sector.

What the DGT has resolved

The tax authority's criteria establish that registration in group 062 for beekeeping empowers the holder to carry out the following operations:

• Wholesale and retail sale of products, by-products, and waste from the farm itself.
• Export of said products abroad.
• Packaging and handling of the products obtained.

The resolution specifies that this selling power remains intact even if marketing is carried out through a website or any other electronic medium. Therefore, the use of digital platforms for direct sales does not constitute a different activity that requires submitting a new registration declaration in the IAE.

What it means for you

If you are an individual dedicated to beekeeping, current regulations allow you to diversify your sales channels toward e-commerce without incurring the need to modify your current tax situation. The registration you already possess covers both the productive activity and the marketing of what you obtain from your farm, including the packaging process necessary for its distribution.

What you should do

Since registration in group 062 is sufficient for online sales, it is fundamental to ensure that the commercial activity is strictly limited to the products, by-products, and waste derived from the beekeeping farm itself. Should there be an intention to market products unrelated to the farm, the legal situation could change. It is recommended to assess the specific situation of each activity to ensure compliance with IAE regulations and the TRLRHL.