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

The services of breeding, keeping and fattening of livestock constitute an activity to which the objective estimation method is applicable. PIT.

However, if the provision to third parties of breeding, keeping and fattening services of livestock is carried out with the means ordinarily used for the development of an agricultural, livestock or forestry activity included in the Special Regime of Agriculture, Livestock and Fishing of the VAT and the volume of income derived from them together with those derived from other accessory works and services of the aforementioned special regime of the VAT had not exceeded 20% of the total volume of the operation in the previous year, 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 as accessory services to it.