Skip to main content
Form 100. Personal Income Tax Return Declaration 2017

7.5.4.2. Activity key

With the help of a selection window, the activity that is carried out must be indicated.

Each of those listed separately in the selection window are considered independent activities:

  1. AGRICULTURAL OR LIVESTOCK LIVESTOCK SUBJECT TO BE INCLUDED IN THE SPECIAL VAT REGIME FOR AGRICULTURE, LIVESTOCK AND FISHING

    In an objective estimate, the set of agricultural and livestock farms developed by the same owner, which are likely to be included in the special agriculture, livestock and fishing regime of the Value Added Tax, constitutes a single activity.

    Likewise, this activity includes accessory work and services of an agricultural or livestock nature, provided by the owners of the holdings with the means ordinarily used in them, provided that they are likely to be included in the aforementioned special VAT regime (i.e. when its amount has not exceeded 20 percent of the total volume of operations in the previous year).

  2. FOREST ACTIVITY SUBJECT TO BE INCLUDED IN THE SPECIAL VAT REGIME FOR AGRICULTURE, LIVESTOCK AND FISHING

    An independent activity is constituted by all the forestry operations developed by the same owner, which are likely to be included in the special agriculture, livestock and fishing regime of the Value Added Tax.

    Likewise, this activity includes accessory work and services, provided by the owners of the holdings with the means ordinarily used in them, provided that they are likely to be included in the aforementioned special VAT regime (that is, when their amount has not been exceeded 20 percent of the total volume of operations in the previous year).

  3. INDEPENDENT LIVESTOCK

    The independent livestock activity includes the livestock operations included in Division 0 of the IAE Rates, and whose definition is included in Rule 3 of the Instruction for the application of the Tax on Economic Activities to the activity of independent livestock (Royal Legislative Decree 1259/1991, of August 2).

  4. LIVESTOCK BREEDING, GUARDING AND FATTENING SERVICES

    Livestock breeding, guarding and fattening services provided to third parties will be considered an independent activity when they are not likely to be included, as accessory services of a livestock farm, in the special regime for agriculture, livestock and fishing.

  5. OTHER WORK, SERVICES AND ACTIVITIES ACCESSORIES PROVIDED BY FARMERS AND LIVESTOCK RANCHES WHO ARE EXCLUDED OR NOT INCLUDED IN THE SPECIAL VAT REGIME FOR AGRICULTURE, LIVESTOCK AND FISHING

    The provision, by farmers and ranchers, of accessory work or services of an agricultural or livestock nature, with the means that are ordinarily used on their farms, when said operations are excluded from the application of the special regime for agriculture, livestock, constitutes an independent activity. and fishing of Value Added Tax.

    Also included in this section are other accessory activities carried out by farmers or ranchers, not included in said special VAT regime, such as agrotourism, crafts, hunting, fishing and recreational and leisure activities in which the farmer or rancher participates as a monitor, guide or expert (hiking, hiking, ecological routes, etc.).

    These accessory works, services and activities are only included in the objective estimation regime when their volume of income (together with that of the accessory works, services and activities described in the following section) is lower than that corresponding to agricultural activities and livestock or main forestry.

    In the event that this limit is exceeded, the indicated accessory works, services and activities will constitute an independent activity not included in the objective estimation regime.

    If the accessory works or services are included in the special VAT regime for agriculture, livestock and fishing, they will not be considered an independent activity, but rather their performance will be determined together with that of the main activity, as indicated in the corresponding section. to key 1.

  6. OTHER WORK, SERVICES AND ACTIVITIES ACCESSORIES PROVIDED BY OWNERS OF FORESTRY ACTIVITIES WHO ARE EXCLUDED OR NOT INCLUDED IN THE SPECIAL VAT REGIME FOR AGRICULTURE, LIVESTOCK AND FISHING

    An independent activity is the provision, by owners of forestry holdings, of work or accessory services, with the means that are ordinarily used in their holdings, when such operations are excluded from the application of the special regime for agriculture, livestock and fishing of the Tax. on Added Value.

    Also included in this section are other accessory activities carried out by owners of forestry operations, not included in said special VAT regime, such as agrotourism, crafts, hunting, fishing and recreational and leisure activities in which the owner of the forestry activity participates. as a monitor, guide or expert (hiking, trekking, ecological routes, etc.).

    These accessory works, services and activities are only included in the objective estimation regime when their volume of income (together with that of the accessory works, services and activities described in the previous section) is lower than that corresponding to agricultural activities, livestock and main forestry.

    In the event that this limit is exceeded, the indicated accessory works, services and activities will constitute an independent activity not included in the objective estimation regime.

    If the accessory works or services are included in the special VAT regime for agriculture, livestock and fishing, they will not be considered an independent activity, but rather their performance will be determined together with that of the main activity, as indicated in the corresponding section. to key 2.

  7. USES THAT CORRESPOND TO THE TRANSFER IN THE AGRICULTURAL ACTIVITIES DEVELOPED UNDER A PARTNERSHIP REGIME

    An independent activity is the use that corresponds to the transferor in agricultural activities carried out under a sharecropping regime, when they involve the exercise of a business activity by participating in the self-management of the means of production and human resources, with the purpose of intervening in the production or distribution of goods or services (art. 27 Law).

    Otherwise, the income obtained by the transferor will be considered for tax purposes as coming from the real estate capital.

  8. USE THAT CORRESPONDS TO THE GRANTOR IN THE FOREST ACTIVITIES DEVELOPED UNDER THE PARTNERS REGIME

    The exploitation that corresponds to the transferor in forestry activities carried out under a partnership regime constitutes an independent activity, when they involve the exercise of a business activity by participating in the management on its own account of the means of production and human resources, with the purpose of intervening in the production or distribution of goods or services.

    Otherwise, the income obtained by the transferor will be considered for tax purposes as coming from the real estate capital.

  9. TRANSFORMATION, PREPARATION OR MANUFACTURING PROCESSES OF NATURAL PRODUCTS

    Included in the objective estimation regime, as an independent activity, are the processes of transformation, elaboration or manufacturing of natural, plant or animal products, which require registration in a heading corresponding to industrial activities in the Rates of the Tax on Economic Activities, and are carried out by the owners of the farms from which said natural products are directly obtained.

    If the transformation, processing or manufacturing processes are carried out, totally or partially, with products acquired from third parties, the activity will not be included in the objective estimation regime.

Note: If the activity is carried out through an entity under the income attribution regime, such as entities without legal personality (communities of property, existing inheritances, etc.) or civil companies that are not subject to Corporate Tax, whether or not they have personality legal entity, you do not have to complete this section, you must enter the net income attributed in section F "Special regimes" (page 9 of the declaration).