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A query was raised regarding whether a civil society and its partners can maintain the special VAT regime for agriculture, livestock and fishing after collectively exceeding the thresholds for objective estimation in Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, due to the existence of similar activities and common management, the operations of both the entity and its partners must be aggregated to determine exclusion.
Cuestión planteada Posibilidad de seguir aplicando el régimen especial de agricultura, ganadería y pesca en el Impuesto sobre el Valor Añadido, dado que ni la sociedad ni los socios han superado, individualmente considerados, el volumen de operaciones que determinaría su exclusión del mismo.
Para determinar las magnitudes excluyentes del método de estimación objetiva, deben computarse las operaciones del contribuyente junto con las de su cónyuge, descendientes, ascendientes y las entidades en régimen de atribución de rentas en las que participen, siempre que las actividades sean idénticas o similares y exista una dirección común compartiendo medios. En el caso de entidades en régimen de atribución de rentas, se deben sumar las operaciones de la entidad y las de sus socios o partícipes bajo las mismas condiciones. Si este cómputo conjunto supera los límites, el sujeto pasivo queda excluido del régimen especial de la agricultura, ganadería y pesca.
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