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V1611-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · régimen especial de la agricultura

Registration in the IAE is required to sell agricultural products at markets, while special VAT schemes may be maintained

A farmer inquired whether they must register in the IAE to sell produce at a municipal market and if they could maintain their current VAT and IRPF regimes. The DGT ruled that registration under the retail trade heading is required and that special schemes may continue to apply provided the products sold are natural and unprocessed.

The question raised

1.) Whether registration in the aforementioned heading is necessary.

The DGT's ruling

For the sale of agricultural products in street markets, registration in heading 663.1 of the IAE is required as it constitutes a commercial activity outside of a fixed establishment. The itinerant sale of unprocessed natural products does not exclude the holder from the special VAT regime for agriculture, livestock, and fishing. If the products were processed, the simplified regime would apply, which is compatible with the special agricultural regime. For IRPF purposes, the activity may continue to be taxed under the objective estimation method provided that the limits set by Order HAC/1347/2024 are not exceeded.

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