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V2184-15 15 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Complementary activities to agriculture require taxation under the direct estimation method for Personal Income Tax and the general regime for VAT

A farmer inquires about the taxation of additional activities such as tastings, courses, and street vending. The DGT indicates that these activities are not agricultural and must be taxed using methods different from those of the primary agricultural activity.

The question raised

Question posed: Taxation under the IAE, Personal Income Tax, and VAT.

The DGT's ruling

Pure agricultural activity is not subject to the IAE, but complementary activities (tastings, courses, street vending) are. Due to the incompatibility of methods, the taxpayer must apply the direct estimation method for Personal Income Tax to all their activities. Regarding VAT, service and teaching activities will be taxed under the general regime, while street vending will be taxed under the equivalence surcharge.

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What is published here, applied to a company or a specific case. The first meeting is free.

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