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A farmer has enquired about the taxation of ancillary services provided to third parties. The DGT clarifies that if these services exceed 20% of the total volume of operations, they no longer fall under the special agricultural regime, instead moving to the general VAT regime and the direct estimation method for IRPF.
Cuestión planteada 1ª. Tributación en el IVA.
Los servicios accesorios pueden tributar en el régimen especial de la agricultura si no exceden el 20% del volumen de operaciones de la actividad principal. Si superan dicho porcentaje, el prestador debe tributar por el régimen general de IVA y, en IRPF, por el método de estimación directa al no ser una actividad accesoria. Para servicios necesarios al desarrollo de explotaciones, se puede aplicar el tipo reducido del 10% en el IVA. Respecto al gasóleo bonificado, la maquinaria agrícola autorizada para circular por vías públicas puede usarlo siempre que se emplee en labores de agricultura, ganadería, horticultura o silvicultura.
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