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V0327-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial

Special agriculture, livestock and fisheries regime cannot be applied to Ebro Delta fishing

A fishermen's guild from the Ebro river delta has requested clarification on whether their activity qualifies for the special agriculture, livestock and fisheries regime. The Directorate-General for Taxes (DGT) ruled that, as the area features saltwater on the surface, it is not considered a freshwater fishing operation.

The question raised

Cuestión planteada Aplicación del régimen especial de la agricultura, ganadería y pesca a la actividad citada.

The DGT's ruling

El régimen especial de la agricultura, ganadería y pesca solo es aplicable a las actividades pesqueras de agua dulce. Dado que el delta del río Ebro presenta agua salada en su superficie, la actividad de los consultantes no constituye una explotación pesquera en agua dulce. Por tanto, deben tributar por el régimen general del IVA.

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