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An association of mussel producers has requested clarification regarding the applicable income limits for the objective estimation method and whether they may issue invoices under the special VAT regime. The Directorate-General for Taxes (DGT) has ruled that they must apply the general limit for non-agricultural activities and that, under the special VAT regime, they must issue receipts to enable their customers to deduct offsetting amounts.
Cuestión planteada Ante la modificación del ámbito de aplicación del método de estimación objetiva en 2016, se plantean las siguientes cuestiones:
La actividad de producción de mejillón en batea no está incluida en el listado de actividades agrícolas, ganaderas o forestales del artículo 3.1.b) de la Orden HAP/2430/2015, por lo que se aplica el límite de 250.000 euros para el conjunto de actividades económicas no agrícolas. Respecto al IVA, los sujetos acogidos al régimen especial de la agricultura, ganadería y pesca no están obligados a expedir factura, pero los adquirentes que deban reintegrar compensaciones deben expedir un recibo con requisitos específicos. Este recibo es el documento necesario para que el adquirente pueda ejercer su derecho a la deducción.
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