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An agricultural business owner inquired whether conducting trials and crops for a public entity could be considered an ancillary service to their main activity. The DGT ruled that these do not meet the requirements of Article 127 of the VAT Act, meaning they will be taxed under the simplified regime.
Cuestión planteada Calificación de dichos servicios como servicios de carácter accesorio a la explotación agrícola del consultante, conforme a lo previsto en el artículo 127 de la Ley 37/1992.
Los servicios de realización de ensayos y cultivos de productos hortofrutícolas no cumplen los requisitos para ser considerados servicios accesorios a la explotación agrícola según el artículo 127 de la Ley 37/1992. Por tanto, estas prestaciones no se acogen al régimen especial de la agricultura, ganadería y pesca. El consultante deberá tributar por dichos servicios mediante el régimen simplificado del IVA, salvo que renuncie a este. Cabe señalar que la renuncia al régimen simplificado para estos servicios excluiría al titular del régimen especial para su actividad principal.
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