7.4.4.2. Activity code

Independent activities are considered each of those listed separately in the selection window:

1. Agricultural or livestock that may be included in the special regime for agriculture, livestock farming and fishing for VAT

   In objective estimates, the entire agricultural and livestock holdings developed by the same holder are only one activity, which may be included in the special regime for agriculture, livestock farming and fishing for Value Added Tax.

   This activity also includes agricultural or livestock ancillary work and services, provided by the owners of the holdings with the ordinary means used in the same, provided that they are eligible to be included in the aforementioned special VAT regime (i.e. when their amount is not it exceeded the total volume of transactions in the previous year by 20% in 100).

2. Forestry that can be included in the special VAT regime for agriculture, livestock farming and fishing

   This activity is independent of all forestry holdings developed by the same holder, which may be included in the special regime for agriculture, livestock farming and fishing for Value Added Tax.

   This activity also includes the ancillary work and services provided by the owners of the holdings with the means normally used in them , provided that they are eligible to be included in the aforementioned special VAT regime (i.e. when their amount has not exceeded 20% of the total volume of transactions in the previous year). 100

3. Independent livestock 

   The independent livestock activity includes the livestock holdings included in Division 0 of the IAE Rates, which are defined in rule 1259 of the Instruction for the application of the Tax on Economic Activities to independent livestock activity (Royal Legislative Decree 1991/2, of August).

4. Livestock farming, storage and fattening services 

   Independent activity will be considered as the breeding, storage and fattening of livestock provided to third parties, when they are not eligible for inclusion, such as ancillary services of a livestock holding, in the special regime for agriculture, livestock farming and fishing.

5. Other work, services and ancillary activities provided by farmers and ranchers who are excluded or not included in the special VAT regime for agriculture, livestock farming and fishing

   Independent activity is the provision, by farmers and ranchers, of agricultural or livestock ancillary work or services, with the means that they are usually used in their holdings, when these operations are excluded from the application of the special regime for agriculture, livestock farming and fishing for Value Added Tax.

   This section also includes other ancillary activities carried out by farmers or ranchers, not included in this special VAT regime, such as agrotourism , crafts, hunting, fishing and recreational and leisure activities in which the farmer or farmer participates as a monitor, guide or expert (hiking, ecological routes, etc.).

   These ancillary work, services and activities are only included in the objective estimate regime when their volume of income (together with that of the work, services and ancillary activities described in the following section) are lower than that corresponding to the main agricultural and livestock or forestry activities.

   In the event that this limit is exceeded, the work, services and ancillary activities indicated shall constitute an independent activity not included in the objective estimate regime.

   If the ancillary work or services are included in the special VAT regime for agriculture, livestock farming and fishing, they will not be considered as an activity independent, but its performance will be determined together with that of the main activity, as indicated in the section corresponding to code 1.

6. Other work, services and ancillary activities provided by holders of forestry activities that are excluded or not included in the special regime for agriculture, livestock farming and VAT fishing

   Independent activity is the provision by holders of forest holdings, work or ancillary services, with the means that are usually used in its holdings, when these operations are excluded from the application of the special regime for agriculture, livestock farming and fishing for Value Added Tax.

   Other ancillary activities carried out by holders of forestry holdings, not included in this special VAT regime, such as agrotourism, crafts, hunting, fishing and recreational and leisure activities in which the owner of the forestry activity participates as a monitor, guide or expert (hiking, ecological routes, etc.).

   These ancillary work, services and activities are only included in the objective estimate regime when their volume of income (together with that of the work, services and ancillary activities described in the previous section) are lower than that corresponding to the main agricultural, livestock and forestry activities.

   In the event that this limit is exceeded, the work, services and ancillary activities indicated shall constitute an independent activity not included in the objective estimate regime.

   If the ancillary work or services are included in the special VAT regime for agriculture, livestock farming and fishing, they will not be considered as an activity independent, but its performance will be determined together with that of the main activity, as indicated in the section corresponding to code 2.

7. Processing corresponding to the transferor in agricultural activities carried out under the sharecropping regime

   Independent activity is the use of the transferor in agricultural activities carried out under the scheme of sharecropping, when they involve the exercise of a business activity for participating in the organisation of the production and human resources on behalf, in order to intervene in the production or distribution of goods or services (article 27 Act).

   Otherwise, the returns obtained by the transferor will be considered tax returns from the real estate capital.

8. Processing corresponding to the transferor in forestry activities carried out under the sharecropping regime

   Independent activity is the use of the cedant in forestry activities carried out under the sharecropping regime, when they involve the exercise of a business activity for participating in the organisation of the production and human resources on behalf, in order to intervene in the production or distribution of goods or services.

   Otherwise, the returns obtained by the transferor will be considered tax returns from the real estate capital.

9. Processing, processing or manufacturing of natural products 

   The objective assessment system includes, as an independent activity, the processes of transformation, production or manufacture of natural, vegetable or animals that require registration under a heading corresponding to industrial activities in the Economic Activities Tax Rates, and are carried out by the holders of the holdings of which these natural products are obtained directly.

   If the transformation, production or manufacturing processes are carried out, in whole or in part, with products acquired from third parties, the activity will not be included in the objective estimate regime.