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Practical Income Manual 2021.

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

Forestry activity, for the purposes of applying the objective estimation method, is considered to be that agricultural activity through which natural products are obtained directly from the exploitation, which are not subjected to transformation, processing or manufacturing processes for the exercise of which registration is mandatory. in a heading corresponding to industrial activities of the rates of the Tax on Economic Activities ( IAE ).

Also understood to be attributable to this activity, in addition to the sales or income from or related to the forestry operations themselves, are the income derived from the performance of other work or accessory services for third parties with the means ordinarily used in said operations, provided that the The amount thereof would not have exceeded in the immediately preceding year 20 percent of the total volume of operations coming from all of the aforementioned farms.