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A farmer has enquired whether they can provide agricultural services without leaving the special VAT and Income Tax regimes. The Directorate General for Taxes (DGT) clarifies that ancillary services are included in the special VAT regime provided they do not exceed 20% of the main farming operation's turnover.
Question raised 1: Compensation applicable under the special VAT regime for agriculture, livestock, and fishing, and the amount of income from agricultural services required to remain within the special regime for agriculture, livestock, and fishing.
Services ancillary to agricultural, livestock, or fishing operations are included in the special VAT regime if they are provided using the ordinary means of the operation, contribute to the recipients' production, and their amount does not exceed 20% of the volume of operations of the main operation in the previous year. If they exceed said percentage, the services are considered an independent activity. For Personal Income Tax (IRPF), if the services do not exceed 20%, they are included in the main activity; if they exceed it but are lower than the main activity, they constitute an independent activity under the objective estimation method; and if they are higher, they require a transition to the direct estimation method.
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