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A taxpayer inquired whether they could apply the special tax regime for agriculture, livestock, and fishing regarding resin extraction from leased pine trees. The Directorate-General for Taxes (DGT) ruled that an individual who transfers the rights to harvest resin is not considered the holder of the agricultural activity for the purposes of this regime.
Cuestión planteada Posibilidad de aplicar el régimen especial de la agricultura, ganadería y pesca a su actividad de obtención de resina.
El propietario que ceda el aprovechamiento de la resina de los pinos de sus fincas no tiene la consideración de titular de la explotación a efectos del IVA. Por tanto, no puede aplicar el régimen especial de la agricultura, ganadería y pesca. Este régimen podrá ser aplicado por la persona que proceda a la extracción de la resina, siempre que cumpla los requisitos legales y no renuncie al mismo.
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