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V0614-17 9 March 2017 · SG de Tributos Criterion in force
IRPF · obligación tributaria formal

Registration in the census is mandatory to carry out agricultural activities

The inquirer asks whether they must register in the census to carry out agricultural activities and pay taxes under the objective estimation system and VAT. The DGT responds that census declaration is a formal obligation required to commence the activity.

The question raised

Question posed: Obligation to register in the census to conduct the activity and to be taxed under the objective estimation method of Personal Income Tax and the special regimes of Value Added Tax.

The DGT's ruling

The submission of the registration declaration in the Census of Entrepreneurs, Professionals, and Withholders is a formal tax obligation for the conduct of agricultural activities. Provided that the requirements are met, the objective estimation method for Personal Income Tax and the special VAT regimes shall apply, unless they are waived in due time and form.

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