Special regime for agriculture, livestock farming and fishingSkip information index
To whom is the special regime for agriculture, livestock farming and fishing applicable?
A los titulares de explotaciones agrícolas, ganaderas, forestales o pesqueras que no hayan renunciado ni estén excluidos del mismo.
The waiver will be carried out:
- Expressly, by filing form 036 or 037 as an initial tax registry declaration, or during December of the year before it is set to take effect.
- Tacitly, when the tax return-settlement of the first quarter of the calendar year, or, if starting, the first tax return-settlement after beginning, is filed during the normal time frame, applying the general regime with form 303.
The waiver takes effect during a minimum period of three years, and is extended tacitly for subsequent years, unless revoked in the December preceding the calendar year during which it is set to take effect.
The waiver from the agriculture, livestock farming and fishing regime determines the withdrawal from the Personal Income Tax objective estimate system, and exclusion from the simplified VAT regime.
The following are excluded from this regime:
- Trading companies.
- Cooperative companies and agricultural trading companies.
- Those who carried out transactions related to activities included in this regime in the previous year, for an amount of more than 250,000 euros.
- Those who exceed the amount of 250,000 euros for all transactions performed, other than those included in this special regime, in the previous year.
- Businesses or professionals that has waived the application of the Personal Income Tax objective estimate regime for any of their economic activities.
- Businesses or professionals that have waived the application of the simplified regime.
- Businesses or professionals whose acquisitions and imports of goods and services for all their business or professional activities exceeded 250,000 euros in the previous year, excluding VAT (without taking into account property acquisitions).
Waiving the system of objective estimation of personal income tax for 2021 will not impede the reapplication of the special arrangements for agriculture, livestock and fisheries in 2022.
If in 2020 you have waived your right to apply the VAT system, either tacitly by presenting the income tax instalment payment (form 130) and form 303, applying the general VAT system in the first quarter, or later, expressly (with the start of the activity), you may apply both systems again in 2021 or 2022.
A new deadline is set for submitting waivers or revocations of the objective assessment of personal income tax and the special VAT system for agriculture, livestock and fisheries for the year 2021:from 24 December 2020 until 31 January 2021.
Waivers and revocations already submitted from 1 December are understood to be submitted during the working period but may be modified until 31 January 2021.
Regulations:Article 124 of Act 37/1992, of 28 December and Article 43 of Royal Decree 1624/1992, of 29 December.
Latest update:Articles 10 and 12 Royal Decree-Law 35/2020, of 22 December (BOE of 23 December).