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V0641-20 31 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · régimen especial de la agricultura, ganadería y pesca

Special VAT regime for agriculture, livestock and fishing applicable to forestry products

A taxpayer inquired whether their forestry activities, including the sale of biomass, firewood, and pine cones, qualify for the special VAT regime for agriculture, livestock and fishing. The Directorate-General for Taxes (DGT) confirmed that it is applicable to products obtained directly from the holding and detailed the mechanism for flat-rate compensation.

The question raised

1st.- Taxation regime of the activity described in the VAT.

The DGT's ruling

The special regime for agriculture, livestock, and fishing is applicable to holders of forestry holdings who transfer natural products obtained directly from their crops to third parties. In this case, the inquirer may apply said regime to the delivery of timber, biomass, firewood, or pine cones. The taxable person shall not charge VAT nor perform settlements, but rather receive a lump-sum compensation of 12% which must be paid by the acquirer through a receipt signed by the holder.

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