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The consultant asks whether the VAT special agricultural regime can be used despite being excluded from the IRPF objective estimation method. The DGT responds that the 250,000 euro income limit must be calculated jointly with that of relatives if the activities are similar and have a common direction.
Question posed: Whether, despite having been excluded from the application of the objective estimation method, it may continue to apply the special regime for agriculture, livestock, and fishing of the Value Added Tax, provided that individually it does not exceed a volume of income from agricultural, livestock, and forestry activities of 250,000 euros and 5 mussel rafts.
To calculate the 250,000 euro exclusion threshold for the special VAT agricultural scheme, the income of the taxable person must be taken into account, as well as that of their spouse, descendants, and ascendants if the activities are identical or similar and there is common management sharing resources. On the other hand, exceeding the limit of 5 shellfish farming units excludes the taxpayer from the objective estimation method for Personal Income Tax (IRPF), but not from the special VAT agricultural scheme, therefore said limit is irrelevant for the latter.
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