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A query was raised regarding whether an individual taxed under the direct estimation method for Personal Income Tax (IRPF), due to activity incompatibility, can apply the special VAT regime for agriculture, livestock and fishing. The Directorate General for Taxes (DGT) ruled that being taxed under the direct estimation method for IRPF does not constitute grounds for exclusion from this special VAT regime.
Cuestión planteada Conocer si la actividad agrícola puede tributar en el régimen especial de la agricultura, ganadería y pesca del Impuesto sobre el Valor Añadido.
El hecho de que un empresario tribute por estimación directa en el IRPF no excluye, por principio, la aplicación del régimen especial de la agricultura, ganadería y pesca en el IVA. No debe confundirse la obligación de tributar por estimación directa con la exclusión por renuncia voluntaria al régimen de estimación objetiva del IRPF. El consultante podría aplicar este régimen especial de IVA siempre que no concurra ninguna de las causas de exclusión previstas en el artículo 124 de la Ley 37/1992.
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