Doctrine by topic · DGT Observatory

Dependent Livestock Farming: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2017–2026

Current position

Independent livestock farming is classified under heading 069 of the IAE (Economic Activities Tax) and is taxed under the simplified VAT regime. Dependent livestock farming does not constitute a taxable event for the IAE and applies the special regime for agriculture, livestock, and fishing in VAT. In IRPF (Personal Income Tax), both modalities allow for the objective estimation method under regulatory requirements.

The DGT's position remains stable regarding the distinction between dependent and independent livestock farming. Technical criteria for determining independence have been specified, such as the percentage of external feed consumption or the control over facilities. The doctrine confirms the coexistence of VAT regimes and the compatibility of activities.

Turning points

  1. V2384-21

    Establishes a quantitative criterion for independence: the activity is independent if the consumption of feed not produced on the farm exceeds 50% of the total in kilograms.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0773-19 10 Apr 2019

Independent livestock farming allows for wholesale and retail sales

SG de Tributos Locales
ganadería independienteganadería dependientecomercio al por mayorcomercio al por menorhecho imponible TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1
Affects CompanyExpat · Non-residentIndividual
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