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V1209-16 28 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Mussel raft producers must apply non-agricultural income limits for objective estimation tax regime

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.

The question raised

In view of the modification of the scope of application of the objective estimation method in 2016, the following questions are raised:

The DGT's ruling

The activity of mussel production in rafts is not included in the list of agricultural, livestock, or forestry activities of article 3.1.b) of Order HAP/2430/2015, therefore the limit of 250,000 euros applies to the set of non-agricultural economic activities. Regarding VAT, persons subject to the special regime for agriculture, livestock, and fishing are not obliged to issue invoices, but acquirers who must reimburse compensations must issue a receipt with specific requirements. This receipt is the document necessary for the acquirer to exercise their right to deduction.

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