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

For the purposes of applying the objective estimation method, forestry activity is considered to be that agricultural activity through which natural products are obtained directly from the farm, which are not subject to transformation, processing 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 ).

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