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A civil society firm inquired whether breeding and fattening services provided to a cooperative (for the use of its members' farms) could qualify for the special agricultural regime or the reduced VAT rate. The DGT ruled that neither the special regime nor the 10% rate can be applied because the recipient of the service is the cooperative itself, rather than the individual farm owner.
Cuestión planteada 1ª Tributación en el IVA y tipo aplicable de esta nueva actividad.
Los servicios no se incluyen en el régimen especial de agricultura, ganadería y pesca porque no contribuyen a la producción del destinatario, que es la cooperativa. Al no ser la cooperativa el titular de la explotación, no se cumple el requisito para aplicar el tipo reducido del 10%. Por tanto, estos servicios tributan al tipo general del 21% y deben tributar por el régimen simplificado del IVA. En IRPF, la actividad puede tributar por estimación objetiva si es accesoria a la principal y cumple los requisitos legales.
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