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A professional operating a fishing vessel has enquired whether they can apply the special tax regime for agriculture, livestock, and fishing to certain products while applying the general regime to others. The DGT has ruled that the activities under the special regime constitute a distinct sector and has established the deduction rules applicable to each case.
Question raised - Compatibility of said regimes.
Activities subject to the special regime for agriculture, livestock, and fishing constitute a differentiated sector from other activities taxed under the general regime. VAT levies incurred on goods and services intended for the general regime are fully deductible. VAT levies on goods and services intended for the special regime are not deductible. For goods and services of common use, the deduction percentage determined by the pro rata rule under Article 104 of Law 37/1992 shall apply.
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