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A farmer has enquired whether they can continue to pay tax under the objective estimation method for IRPF and the special agricultural regime for VAT if they lease or transfer part of their farm to their son. The DGT has ruled that both regimes may be maintained provided that the mutually exclusive thresholds are respected and the activities are distinct.
This ruling provides legal certainty for farmers looking to restructure their holdings through leasing or sharecropping while preserving their specific tax regimes.
The tax team reviews your specific situation.
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