Summary
- Resolution Ex. SII No. 83-2026 of 23 June 2026 creates a voluntary cambio de sujeto pasivo regime for agricultural support, post-harvest and dedicated personnel-supply services.
- Eligibility: registered agricultural activity for ≥ 2 years, ownership/usufruct/lease of farmland, ≥ 120 UTA in tax equity capital and sales in one of the last two commercial years, first-category income tax on actual income basis.
- The approved beneficiary issues a factura de compra capturing the full VAT withholding; providers keep input VAT recovery and refund rights; the SII may revoke the status if compliance conditions are no longer met.
Sources
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