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Independent 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 13 rulings · 2015–2026

Current position

Livestock farming is considered independent when the livestock is fed primarily with feed not produced on the farm, exceeding 50% of the total consumption in kilograms. Under this regime, the holder must register under heading 069 of the IAE (Economic Activities Tax) and pay tax under the simplified VAT regime. This registration allows for the sale and training of one's own animals without requiring other headings.

The DGT's position remains stable regarding the definition of independent livestock farming based on external feed consumption exceeding 50%. Rulings have increasingly specified the application of IAE headings and the distinction between breeding one's own animals and marketing those belonging to others. No changes in criterion are observed, but rather a greater technical specificity in the classification of activities.

Turning points

  1. V2384-21

    Specifies that independence is determined when the proportion of external feed is greater than 50% of the total consumption in kilograms.

  2. V0412-26

    Establishes that registration under heading 069 allows for the sale and training of one's own animals, but requires different headings for the sale of animals belonging to others or the training of third-party animals.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
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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