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A professional with dental, aesthetic activities and an agricultural estate asks whether compensation from wood sales should be included in model 303 and how to tax it in IRPF. The DGT responds that wood sales under the special agricultural regime are not declared in model 303 and must be taxed by direct estimation in IRPF.
Cuestión planteada 1.) Si en la autoliquidación del Impuesto sobre el Valor Añadido (modelo 303) debe incluir, además de las cuotas por su actividad no exenta, el tanto de compensación aplicado en la venta de madera.
En el IVA, los ingresos por venta de madera acogidos al Régimen Especial de la Agricultura, Ganadería y Pesca no deben incluirse en el modelo 303 de autoliquidación. En el IRPF, al realizar otras actividades por estimación directa, la actividad forestal debe tributar también por este método, debiendo ingresar en los pagos fraccionados el 2 por ciento del volumen de ingresos trimestrales. La reducción del 30 por ciento del artículo 32.1 de la LIRPF solo será aplicable si se cumplen los requisitos legales, especialmente el de no obtener estos rendimientos de forma regular o habitual.
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