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A consultant with agricultural activity by objective estimation asks what retention applies to their services. The DGT responds that retention applies only if the services are accessory to the main agricultural activity, based on the volume of operations from the previous year.
Cuestión planteada Tipo de retención aplicable.
La retención del 2% se aplica sobre los ingresos íntegros, excluyendo subvenciones e indemnizaciones. Los servicios agrícolas solo están sometidos a retención si se consideran accesorios a la actividad agrícola, lo cual ocurre si el volumen de dichos servicios no excedió el 20% del volumen total de la actividad principal en el ejercicio anterior. Si los servicios superan el 20% pero son inferiores a la actividad principal, se consideran una actividad independiente en estimación objetiva. Si los ingresos por servicios son superiores a los de la actividad agrícola, no son accesorios y no están sujetos a esta retención.
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