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A professional horticultural consultant asks whether the VAT equivalence surcharge can be applied and which IRPF withholdings apply. The DGT responds that the equivalence surcharge cannot be applied in horticulture due to product manufacturing, and specifies the applicable retention rates based on activity type.
Cuestión planteada 1ª Si por la actividad agrícola puede aplicar el régimen especial del recargo de equivalencia del IVA.
El régimen de recargo de equivalencia no es aplicable a la actividad de viverista porque no entrega bienes en las mismas condiciones en que los adquiere, sino que los elabora. Para la actividad de vivero corresponde el régimen especial de la agricultura, ganadería y pesca, salvo renuncia expresa. En cuanto a las retenciones de IRPF, se aplicará un 19% (o 21% según la fecha) para servicios profesionales y un 2% para la actividad forestal cuando el pagador sea obligado a retener.
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