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An agricultural business owner asks whether they can hire third parties for planting and harvesting while retaining ownership. The DGT confirms that contracting external services does not prevent the owner from managing production resources themselves.
Cuestión planteada Si podría contratar estos trabajos con una tercera persona y seguir siendo la titular de la explotación agrícola.
La contratación de servicios de terceros para tareas como la plantación o el cultivo no impide que el titular siga realizando la ordenación por cuenta propia de los medios de producción y recursos humanos. Por tanto, los rendimientos seguirán calificándose como rendimientos de actividades económicas en el IRPF para quien mantenga dicha ordenación.
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