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V0773-25 5 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

External services can be contracted without losing agricultural business ownership

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.

The question raised

Whether it would be possible to contract these works with a third party and remain the holder of the agricultural exploitation.

The DGT's ruling

The contracting of third-party services for tasks such as planting or cultivation does not prevent the holder from continuing to manage the means of production and human resources on their own account. Therefore, the yields will continue to be classified as income from economic activities for Personal Income Tax purposes for the person who maintains such management.

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