7.4.4.2. Activity key

Each of the activities listed separately in the selection window are considered independent activities:

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

   In objective estimation, a single activity is considered to be the set of agricultural and livestock farms developed by the same owner, which are eligible to be included in the special regime for agriculture, livestock and fishing of the Value Added Tax.

   Likewise, this activity includes accessory work and services of an agricultural or livestock nature, provided by the owners of the farms with the means ordinarily used in them, provided that they are likely to be included in the aforementioned special VAT regime (i.e. when its amount has not exceeded 20% of the total volume of operations in the previous year)

2. Forestry activity likely to be included in the special VAT regime for agriculture, livestock and fishing

   An independent activity is any forestry operation carried out by the same owner that is eligible to be included in the special regime for agriculture, livestock and fishing of the Value Added Tax.

   Likewise, this activity includes accessory work and services, provided by the owners of the holdings with the means ordinarily used in them, provided that they are likely to be included in the aforementioned special VAT regime (that is, when their amount has not been exceeded 20% of the total volume of operations in the previous year).

3. Independent livestock

   Independent livestock farming activity includes livestock farms included in Division 0 of the IAE Rates, and whose definition is included in Rule 3 of the Instruction for the application of the Tax on Economic Activities to independent livestock farming activity (Royal Legislative Decree 1259/1991, of August 2).

4. Livestock breeding, keeping and fattening services

   The services of breeding, keeping and fattening of livestock provided to third parties will be considered independent activities, when they are not susceptible to being included, as accessory services of a livestock farm, in the special regime of agriculture, livestock and fishing.

5. Other accessory jobs, services and activities provided by farmers and ranchers that are excluded or not included in the special VAT agriculture, livestock and fishing regime

   An independent activity is the provision by farmers and ranchers of accessory work or services of an agricultural or livestock nature, using the means normally used on their farms, when said operations are excluded from the application of the special regime for agriculture, livestock and fishing of the Value Added Tax.

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

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

   If this limit is exceeded, the indicated accessory works, services and activities will constitute an independent activity not included in the objective estimation regime.

   If the accessory works or services are included in the special VAT regime for agriculture, livestock and fishing, they will not be considered an independent activity, but rather their performance will be determined together with that of the main activity, as indicated in the corresponding section. to key 1.

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

   An independent activity is the provision, by owners of forestry farms, of accessory work or services, with the means that are ordinarily used in their farms, when said operations are excluded from the application of the special regime for agriculture, livestock and fishing of the Value Added Tax.

   Also included in this section are other accessory activities carried out by owners of forestry operations, not included in said 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, trekking, ecological routes, etc.).

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

   If this limit is exceeded, the indicated accessory works, services and activities will constitute an independent activity not included in the objective estimation regime.

   If the accessory works or services are included in the special VAT regime for agriculture, livestock and fishing, they will not be considered an independent activity, but rather their performance will be determined together with that of the main activity, as indicated in the corresponding section. to key 2.

7. Benefits that correspond to the transferor in agricultural activities carried out under a sharecropping regime

   An independent activity is considered to be the benefits that correspond to the transferor in agricultural activities carried out under a sharecropping regime, when they involve the exercise of a business activity by participating in the management on one's own account of the means of production and human resources, with the aim of intervening in the production or distribution of goods or services (art. 27 Law).

   Otherwise, the income obtained by the transferor will be considered for tax purposes as coming from real estate capital.

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

   An independent activity is considered to be the benefits that correspond to the transferor in forestry activities carried out under a sharecropping regime, when they involve the exercise of a business activity by participating in the management on one's own account of the means of production and human resources, with the aim of intervening in the production or distribution of goods or services.

   Otherwise, the income obtained by the transferor will be considered for tax purposes as coming from real estate capital.

9. Processes of transformation, elaboration or manufacturing of natural products

   The objective assessment regime includes, as an independent activity, the processes of transformation, elaboration or manufacturing of natural, vegetable or animal products, which require registration in a section corresponding to industrial activities in the Rates of the Tax on Economic Activities, and are carried out by the owners of the farms from which said natural products are directly obtained.

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