7,4,4,1. Scope
The objective assessment scheme is applied in 2019 to the agricultural and livestock and forestry activities carried out by the taxpayer, provided that the following conditions are met :
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The activity is specifically included in the Ministerial Order that regulates this regime (HAC/1264/2018) and that are listed in the heading "ACTIVITY CLAVE."
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That the limits established for their application are not exceeded.
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The taxpayer does not determine the net return of any economic activity due to the direct estimation regime, in any of its modalities.
When an economic activity that is not included or is waived by the objective estimate regime begins during the year, the exclusion of the regime, with regard to the activities that have been carried out, will take place the following year.
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That they have not been given up, in due time and form, to their application.
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That it has not been waived or excluded from the simplified VAT regime.
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That the special regime for agriculture, livestock farming and VAT fishing has not been waived.
Limits
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Magnitude depending on the volume of income
The volume of income in the previous year of all the agricultural, livestock and forestry activities indicated in the heading "CLAVE OF ACTIVITY," does not exceed 250,000 euros.
However, not only transactions corresponding to the economic activities carried out by the taxpayer must be counted, but also those corresponding to those carried out by the spouse, descendants and ascendants, as well as by entities in the income allocation regime in which any of the above participants, in which the following circumstances occur:
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The economic activities carried out are identical or similar.
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There is a common address for such activities, sharing personal or material resources.
When an activity has started in the previous year, the volume of income will be increased to the year.
For these purposes, the volume of income includes all those obtained by the aforementioned activities, without including current or capital grants or indemnities.
Value Added Tax will not be included for activities taxed under the simplified VAT regime.
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- Magnitude depending on the volume of purchases: The volume of purchases in goods and services for all economic activities carried out by the taxpayer does not exceed 250,000 euros per year.
Work, services and ancillary activities
Without prejudice to the above, the activities:
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"Other work, services and ancillary activities carried out by farmers or ranchers who are excluded or not included in the special regime for agriculture, livestock farming and fishing for Value Added Tax" and
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"Other work, services and ancillary activities carried out by holders of forestry activities that are excluded or not included in the special regime for agriculture, livestock farming and fishing for Value Added Tax,"
Only subject to the objective estimate regime for Personal Income Tax and the simplified VAT regime, if the volume of joint income attributable to them is lower than that corresponding to the main agricultural and livestock or forestry activities.