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The applicant asks whether they can return to the special regime for agriculture, livestock and fishing in 2021 if their turnover in 2020 does not exceed the specified limits. The DGT rules that if the limits were exceeded in the previous year but not in the current one, the taxpayer may return to the special regime, provided they have not formally waived it.
Cuestión planteada Si puede volver a aplicar el régimen especial de la agricultura, ganadería y pesca del Impuesto sobre el Valor Añadido para el año 2021, siempre que en el año 2020 no supere el citado volumen de ingresos.
Los empresarios o profesionales que queden excluidos del régimen especial por superar los límites de volumen de operaciones o de adquisiciones e importaciones, pero que no superen dichos límites en años sucesivos, podrán volver a estar sometidos al régimen especial de la agricultura, ganadería y pesca. Esto es aplicable siempre que no se renuncie expresamente al mismo.
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