Activity 1: Agricultural or livestock likely to 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 those agricultural activities through which natural, plant or animal products are obtained directly from farms, which are not subjected to transformation, processing or manufacturing processes for the exercise of which registration in an heading corresponding to industrial activities of the rates of the Tax on Economic Activities ( IAE ) is mandatory.
Likewise, in the objective estimation method, all activities of an agricultural or livestock nature developed by the same owner that are likely to be included in the special regime for agriculture, livestock and fishing of the Value Tax are considered as a single activity. Added.
Consequently, in addition to the sales or income from or related to the agricultural or livestock holdings themselves, the income derived from the performance of other work or accessory services for third parties with the means ordinarily used in said activities is understood to be attributable to this sole activity. holdings, provided that their amount had not exceeded in the immediately preceding year 20 percent of the total volume of operations coming from all of the aforementioned holdings.
Livestock that is considered included in this activity for the purposes of applying the objective estimation method:
Regarding the livestock that is considered included in this activity, it must be clarified that it is that which is not considered independent livestock, as defined in the section relating to activity 3 ( independent livestock farm classified in division 0 of the IAE ).