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A farmer has requested clarification regarding the tax regime applicable to the sale of flour produced from their own cereals versus flour purchased from third parties. The DGT has ruled that flour manufacturing constitutes an industrial activity independent of agriculture, and that the resale of purchased flour is subject to the equivalence surcharge.
Cuestión planteada 1ª Regímenes de tributación en el IRPF y en el IVA derivados de la venta de harina.
La transformación de productos naturales mediante procesos industriales constituye un sector diferenciado de la actividad agrícola en el IVA. La fabricación de harina con cereales propios no se acoge al régimen especial de la agricultura, sino que puede aplicar el régimen simplificado. Por otro lado, la venta de harina adquirida a terceros sin transformación está sujeta al régimen de recargo de equivalencia. En IRPF, estas actividades se consideran independientes para el método de estimación objetiva.
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