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Special system for agriculture, livestock farming and fishing

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Who is applicable for the special regime for agriculture, livestock farming and fishing?

To the owners of agricultural, livestock, forestry or fishing farms who have not renounced or are not excluded from it.

The waiver will be carried out:

  1. 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.
  2. 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 timeframe, 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 of the agriculture, livestock and fishing regime determines the waiver of the objective estimation of IRPF and the exclusion of the simplified regime of VAT .

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 have waived the application of the simplified regime.
  • Those entrepreneurs or professionals whose purchases and imports of goods and services for the purposes of their business or professional activities have exceeded 250,000 euros annually in the previous year, VAT excluded (without taking into account the acquisition of fixed assets).
  • Business owners or professionals who have waived the application of the objective estimation regime of IRPF for any of their economic activities.

An extraordinary waiver is permitted to the objective estimation method for 2024 which may be carried out during the month of December 2024 for entrepreneurs who carry out economic activities in the municipal terms cited in the annex to Royal Decree-Law 6/2004, of November 5, which adopts urgent response measures to the damage caused by the DANA between October 28 and November 4, 2024.

This waiver will entail paying taxes under the simplified direct estimation regime in Personal Income Tax, without this decision preventing the taxpayer from applying the module system again in 2025 or 2026 . In the area of ​​VAT, this waiver will take effect from 1 January 2025.