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VAT practical manual 2022.

7. Simplified regimes for agriculture, livestock and fishing

A. Exclusive limits

Article 64 of Law 22/2021, of December 28, on the General State Budgets for the year 2022, with effect from January 1, 2022 and indefinite validity, modifies the thirteenth transitional provision of the Law of VAT , in order to extend for the year 2022 the exclusive limits in the application of the simplified and special VAT regimes for agriculture, livestock and fishing:

  1. In the case of the simplified regime , volume of income in the immediately preceding year:

    • Set of activities, except agricultural, forestry and livestock: 250,000 euros.
    • Agricultural, forestry and livestock activities: 250,000 euros.

  2. In the case of REAGP , volume of income in the immediately preceding year:

    • Activities included in the REAGP: 250,000 euros.
    • Remaining activities: 250,000 euros.

In both regimes , the volume of acquisitions and imports of goods and services in the immediately preceding year, excluding those related to fixed assets: 250,000 euros.

B. Deadline to submit resignations or revocations for the year 2022

The period for waiving the simplified and agriculture, livestock and fishing regimes and the revocation thereof, which must take effect by 2022, is from December 30, 2021 to January 31 of 2022 .

The resignations and revocations presented for the year 2022 to the simplified special regimes and agriculture, livestock and fishing during the month of December 2021, prior to December 30, 2021, are understood to be presented in the business period, and the option made within the period mentioned in the previous paragraph.

However, the resignation will be deemed to have been made when the declaration-settlement corresponding to the first quarter of the calendar year in which it must take effect is submitted on time, applying the general regime. In the event of the start of the activity, the waiver will also be deemed to have been made when the first declaration that the taxable person must present after the start of the activity is submitted within the deadline applying the general regime.

The renunciation of the special simplified regime and the special VAT regime for agriculture, livestock and fishing will take effect for a minimum period of three years. However:

  • The waiver for the 2021 financial year will not prevent them from being reapplied in 2022 .

  • The resignation for fiscal year 2020 does not prevent you from applying them again in fiscal years 2021 or 2022.