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A taxpayer performing agricultural services under the direct estimation method and general VAT regime inquires whether they can switch to objective estimation and join the special agricultural VAT regime. The DGT rules that, once the three-year exclusion period has elapsed, the change is permissible provided that the turnover and acquisition limits are met.
Cuestión planteada 1ª.- Si puede determinar el rendimiento neto de la actividad agrícola por el método de estimación objetiva y tributar en el IVA por el régimen especial de la agricultura, ganadería y pesca.
En IRPF, tras la exclusión de la estimación directa, debe transcurrir un periodo de tres años para poder aplicar la estimación objetiva en una nueva actividad. En el IVA, es posible acogerse al régimen especial de la agricultura, ganadería y pesca si se cumplen los requisitos de titularidad y no se superan los límites de volumen de operaciones o adquisiciones. Si se cambia del régimen general al especial, las cuotas de bienes de inversión soportadas anteriormente deberán regularizarse aplicando una prorrata de cero durante el periodo en que se aplique el régimen especial.
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