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V2917-23 31 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividad forestal

Registration in the Census is required and the reduction for irregular income cannot be applied if the activity is habitual

A pre-retired consultant wishes to sell timber from his forest estates on an annual basis, replanting the area. The DGT indicates that he must register in the Census before starting and that he will not be able to apply the 30% reduction for irregular income as it is a habitual activity.

The question raised

Question raised 1st If he is obliged to register in the Census for the described forestry activity.

The DGT's ruling

Before starting the forestry activity, the holder must register in the Census of Entrepreneurs, Professionals and Withholders using forms 036 or 037. If the magnitudes of Order HFP/1172/2022 are met, the objective estimation method could be applied. The 30% reduction under article 32.1 of the LIRPF is not applicable because the activity obtains these earnings in a regular or habitual manner.

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