Skip to main content
Practical Income Manual 2022.

Activity 3: Independent livestock farm classified in division 0 of the IAE

The concept of independent livestock farming is included in sections One and Two of Rule 3 of the Instruction for the application of the rates of Division 0 of the IAE , approved by Royal Legislative Decree 1259 /1991, of August 2 ( BOE of August 6), according to which, those whose purpose is the exploitation of a group are considered independent livestock activities. of heads of livestock that are included in any of the following cases:

  1. Grazing or foraging primarily on land that is not farmed or forested by the owner of the livestock.

    For these purposes, it will be understood, in any case, that the lands are exploited by the owner of the livestock when any of the following circumstances occur:

    • That the owner of the livestock is the cadastral owner or owner of the land.

    • When carrying out on his own account activities such as fertilizing pastures, mowing, haymaking, baling, fallow, harvesting, pruning, browsing, harvesting, etc., necessary to obtain the hay, straw or feed with which he It mainly feeds livestock.

  2. Stabling outside rural properties , not considered as such, livestock that is fed primarily with products obtained from the owner's agricultural or forestry farms, even when the livestock facilities are located outside of the lands.

  3. The transhumant or transterminant , not considered as such, the livestock that is fed primarily with pastures, silos, hay or feed obtained on lands exploited by the owner of the livestock.

  4. Livestock that are fed primarily with feed not produced on the farm where they are raised.

    For these purposes, it is understood that livestock is fed primarily with feed not produced on the farm where it is raised, when the proportion of this is greater than 50 percent of the total feed consumption, expressed in kilograms.

Differentiated sectors within the independent livestock activity

However, considering independent livestock farming as a single activity for the purposes of the objective estimation method, for the application of net return indices it is necessary to distinguish between income from, or attributable to, the following types of farms or differentiated sectors:

  • Meat pork, meat cattle, meat sheep, meat goats, poultry and rabbit farming.

  • Farmed pigs, farmed cattle, dairy sheep, dairy goats and beekeeping.

  • Dairy bovine.

  • Other livestock activities not expressly included in other sections.