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Practical Handbook VAT 2022


It is applicable to holders of agricultural, livestock, forestry or fishing holdings who have not renounced the application of this scheme.

is expressly excluded from the consideration of "holders of agricultural, forestry, livestock or fishing holdings" for the purposes of this special scheme:

  1. Owners of farms or holdings who lease or lease out their land or holdings or who in any other way transfer their holdings, as well as when they transfer the use of the resin from the pine trees located on their farms or holdings.

  2. Those who carry out livestock farms under the integrated livestock farming system.

Concept of agricultural, livestock, forestry or fishery holding

They are considered as such if they directly obtain natural plant or animal products from their crops, holdings or catches.Other activities include the cultivation of flowers, spices, seeds, etc., albeit in greenhouses;livestock farming in connection with land use, including poultry farming, beekeeping, rabbit farming, sericulture and game farming;forestry;freshwater fisheries;mollusc and crustacean farms and fish farms.

The special scheme covers ancillary services provided by holders of holdings to third parties using the means normally employed on their holdings, provided that they contribute to the production of the agricultural, forestry, livestock or fisheries products of the recipients.Services rendered are deemed to be incidental if during the previous year their amount did not exceed 20 per cent of the total turnover of the holding.

They are considered as ancillary services, among others:

Planting, sowing, cultivation, harvesting and transport;packaging and conditioning of products;breeding, keeping and fattening of animals;technical assistance;leasing of tools and machinery;the elimination of harmful plants and animals;the operation of irrigation and drainage facilities;services ancillary to forestry such as felling, thinning, chipping and debarking of trees and forest clearance.