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An almond farm has enquired whether it can remain within the special agricultural VAT scheme after selling shelled almonds and husks separately. The Directorate-General for Taxes (DGT) ruled that shelling is a mere act of preservation and does not constitute industrial processing.
Question posed: Whether, following the sale of previously split almonds and the sale of the shells, the taxpayer can continue to be taxed under the special VAT regime for agriculture, livestock, and fishing and determine the net income through the objective estimation method.
The shelling of almonds and their subsequent separate sale is not considered a transformation of the natural product. Therefore, the activity remains included within the special VAT regime for agriculture, livestock, and fishing. If the magnitudes of Order HAC/1155/2020 are met, the net income may also be determined by the objective estimation method for Personal Income Tax (IRPF).
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