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A taxpayer engaged in agricultural activity under the objective estimation regime asks whether she can apply the correction index for using third-party production means, as her husband performs the work using his own resources. The DGT rules that the ability to apply said index depends on whether the means are jointly owned under the community property regime or are the husband's separate property.
Cuestión planteada Si para determinar el rendimiento neto de la actividad agrícola puede aplicar el índice corrector por "utilización de medios de producción ajenos en actividades agrícolas".
El índice corrector por utilización de medios de producción ajenos en actividades agrícolas se aplica cuando se utilizan exclusivamente medios ajenos, sin contar el suelo. En regímenes de gananciales, si los medios de producción tienen titularidad ganancial, se consideran también de titularidad de la consultante y no se puede aplicar el índice. El índice solo será aplicable si los medios de producción son civilmente privativos del cónyuge.
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