5.6.1 To whom is it applicable?
To holders of agricultural, livestock, forestry or fishery holdings who have not renounced or are not excluded from the scheme.
excludes from the scheme:
Trading companies, cooperatives and agricultural processing companies.
Those who renounce the application of the objective estimation regime for personal income tax or the simplified regime for VAT.
Income from agricultural, forestry and livestock activities exceeding €250,000 in the immediately preceding year.
Exceed the following amounts for all transactions other than those referred to in the previous point and in the immediately preceding year:
Purchases and imports of goods and services in all its activities, excluding fixed assets, €250,000 per year excluding VAT.
Volume of income from all activities, other than those included in this special scheme, €150,000.
Transfer of land or holdings under lease or sharecropping or transfer of the use of resin.
Independent livestock farming.
Integrated livestock farming.
The waiver is made:
Expressly, by submitting the forms 036 or 037 of census declaration at the beginning, or in December prior to the start of the calendar year in which it is to take effect.
Tacitly, by submitting on time the form 303 for the first quarter of the calendar year or the first self-assessment in the event of starting.
The resignation shall be effective for at least 3 years and shall be tacitly renewed for the following years, unless revoked in the month of December preceding the calendar year in which it is to take effect.
The waiver or exclusion of REAGP in VAT implies the waiver or exclusion of the objective estimation system for personal income tax.
The waiver of the objective estimation method for personal income tax and the subsequent revocation referred to in section 3.2 for 2020 and 2021 shall have the same effects with regard to the special simplified arrangements and VAT agriculture.