News published in INFORMA in February

A non-resident entity that operates in Spanish territory without a permanent establishment and no international agreement applies, cannot apply the exemption of article 82.1.c) with respect to taxpayers of the Non-Resident Income Tax.

The collection of cochineal carried out on a prickly pear farm as a livestock activity does not constitute a taxable event of the IAE. The same activity carried out in the natural environment is hunting and is not subject to the IAE. The sale of products obtained and exclusively from said products, carried out by the owners of the farms in the place where these are located, is considered included in said activity and is also not taxed by the IAE .