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V0199-14 29 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial

The special regime for agriculture, livestock, and fishing cannot be applied to saltwater fishing

A fisherman in the Ebro River delta inquires whether his activity may qualify for the special regime for agriculture, livestock, and fishing. The DGT determines that, as it involves saltwater on the surface, it does not meet the requirements for said regime.

The question raised

Question posed: Application of the special regime for agriculture, livestock, and fishing.

The DGT's ruling

The special regime for agriculture, livestock, and fishing is only applicable to freshwater fishing operations. Since the Ebro River delta presents saltwater on its surface, the activity is not considered a freshwater fishing operation. Therefore, the taxpayer must be taxed under the general VAT regime.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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