Skip to content
V1162-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Direct assessment for IRPF required if sales of own produce in commercial premises are excluded from the special agricultural regime

A fruit and vegetable trader has enquired about her VAT and IRPF taxation when selling both third-party products and produce from her own orchard in the same premises. The DGT has determined that the sale of her own orchard produce in the commercial premises does not fall under the special agricultural regime, but rather under the general VAT regime.

In 6 key points

Lifecycle

2024-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact