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The consultant asks about offsetting income from three different activities and amortising a walnut plantation. The tax authority responds that income from activities is included in the general tax base for offsetting and that the plantation is amortised upon starting production.
Cuestión planteada 1.- En relación al IRPF:
En IRPF, los rendimientos de distintas actividades se integran y compensan para determinar la base imponible general. Las plantaciones de pistachos se amortizan según la Tabla de Amortización Simplificada (grupo 8) desde que la plantación comience a dar producción. En IVA, las cuotas soportadas antes del inicio de la actividad son deducibles si se acredita la intención de destinarlas a la actividad profesional. Si se han practicado estas deducciones, no se puede acoger al régimen especial de la agricultura hasta finalizar el tercer año natural de entregas de bienes o servicios.
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