Activity 4: Livestock breeding, guarding and fattening services (including poultry)

Livestock breeding, keeping and fattening services constitute an activity to which the objective estimation method of IRPF is applicable.

However, if the provision of livestock breeding, guarding and fattening services to third parties is carried out with the means ordinarily used for the development of an agricultural, livestock or forestry activity included in the Special Regime for Agriculture, Livestock and Fishing of the VAT and the volume of income derived from the same together with those derived from the other works and accessory services of the aforementioned special regime of VAT would not have exceeded in the previous year 20 percent of the total volume of the operation, such services will not be considered as an independent activity for the purposes of applying the objective estimation method, but will be computed as part of the main activity carried out with the character of accessory services to it.