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VAT practical manual 2021.


It is applicable to owners of agricultural, livestock, forestry or fishing farms, who have not renounced the application of this regime.

is expressly excluded from the consideration of "owners of agricultural, forestry, livestock or fishing farms" for the purposes of this special regime:

  1. The owners of farms or farms who give them up for lease or sharecropping or who in any other way give up their farm, as well as when they give up the use of resin from the pine trees located on their farms or farms.

  2. Those who carry out livestock operations under an integrated livestock farming regime.

Concept of agricultural, livestock, forestry or fishing exploitation

Those who directly obtain natural, plant or animal products from their crops, farms or catches have this consideration. Other activities include the cultivation of flowers, spices, seeds, etc., even in greenhouses; livestock farming linked to the exploitation of the soil, including poultry farming, beekeeping, rabbit farming, sericulture and breeding of game species; forestry; freshwater fishing operations; mollusk, crustacean farms and fish farms.

The accessory services that the owners of the farms provide to third parties with the means ordinarily used on their farms are considered included in the special regime, provided that they contribute to the realization of the agricultural, forestry, livestock or fishing production of the recipients. It is understood that the services provided are accessory if during the previous year their amount did not exceed 20 percent of the total volume of operations of the holding.

They are considered accessory services, among others:

Planting, sowing, cultivation, harvesting and transportation; packaging and packaging of products; the breeding, keeping and fattening of animals; technical assistance; the rental of tools and machinery; the elimination of harmful plants and animals; the operation of irrigation and drainage facilities; complementary forestry services such as felling, thinning, chipping and debarking of trees and forest clearing.