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

For the purposes of applying the objective estimation method, agricultural and livestock activities are considered to be those agricultural activities through which natural, plant or animal products are obtained directly from farms, which are not subject to transformation, production or manufacturing processes for whose exercise it is mandatory to register in a section corresponding to industrial activities in the rates of the Tax on Economic Activities ( IAE ).

Likewise, in the objective estimation method, the set of agricultural or livestock activities carried out by the same owner that are eligible to be included in the special regime for agriculture, livestock and fishing of the Value Added Tax are considered as a single activity.

Consequently, in addition to sales or income from or related to the agricultural or livestock farms themselves, the income derived from the performance for third parties of other accessory work or services with the means ordinarily used in said farms is understood to be attributable to this sole activity, provided that the amount thereof had not exceeded 20% of the total volume of operations from all of the aforementioned farms in the immediately preceding year.

Livestock farming considered to be included in this activity for the purposes of applying the objective estimation method:

As regards livestock farming considered to be included in this activity, it should be noted that this is not considered to be independent livestock farming, as defined in the section relating to activity 3 ( independent livestock farming classified in division 0 of the IAE ).