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A farmer has requested clarification on how to tax testing and cultivation services provided to a seed laboratory. The DGT has ruled that these services are not ancillary to the main agricultural activity and must be taxed under the VAT simplified scheme at the standard rate.
Cuestión planteada 1ª Incidencia en la tributación del IVA como consecuencia de los trabajos de ensayo.
Los servicios de ensayos y cultivos para una entidad mercantil no se consideran servicios accesorios de la explotación agrícola. Por tanto, no se aplica el régimen especial de agricultura, ganadería y pesca, sino el régimen simplificado del IVA. Al no ser el destinatario un titular de explotación agrícola, se aplica el tipo impositivo general del 21%. El consultante puede aplicar el método de estimación objetiva para ambas actividades siempre que cumpla los requisitos.
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