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Practical manual for Income Tax 2020.

Delimitation of each of the activities

Below is a description of each of the aforementioned agricultural, livestock and forestry activities included in the objective estimation method in fiscal year 2020.

Note: Activities numbered with keys 5 and 6 are only subject to the objective estimation method when the joint volume of income attributable to them is lower than that corresponding to the agricultural, livestock or forestry activities carried out as their main activity .

  1. Activity 1: Agricultural or livestock likely to be included in the special VAT regime for agriculture, livestock and fishing
  2. Activity 2: Forestry likely to be included in the special VAT regime for agriculture, livestock and fishing
  3. Activity 3: Independent livestock farm classified in division 0 of the IAE
  4. Activity 4: Livestock breeding, guarding and fattening services (including poultry)
  5. Activity 5: Other jobs, services and accessory activities carried out by farmers or ranchers, which are excluded or not included in the special VAT agriculture, livestock and fishing regime (REAGP)
  6. Activity 6: Other work, services and accessory activities carried out by owners of forestry activities, which are excluded or not included in the special VAT regime for agriculture, livestock and fishing (REAGP)
  7. Activity 7: Uses that correspond to the transferor in agricultural activities carried out under a sharecropping regime
  8. Activity 8: Uses that correspond to the transferor in forestry activities carried out under a sharecropping regime
  9. Activity 9: Transformation, elaboration or manufacturing processes of natural, plant or animal products, which require registration in an heading corresponding to industrial activities in the IAE rates and are carried out by the owners of the farms from which said natural products are directly obtained.