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V1608-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IVA · régimen especial de agricultura

Apple seller may apply special agricultural regime or charge 4% VAT

A cider company asks whether apple farmers are under the special agricultural regime and what invoices they should issue, including whether IRPF retention is required. The DGT clarifies that it depends on whether the farmer is under the regime and confirms a 2% IRPF withholding.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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