VAT Code no longer applies), obviously if the conditions for the application of the tax are met. This means – as mentioned above for income tax – that (i) habitual professional harvesters will apply VAT according to the ordinary rules; while (ii) non-habitual professional harvesters, not being able to be qualified as a VAT subject, will not apply the tax. 3.3. (Follow) Agricultural cultivator and harvester It remains to be said about that the last subjective category listed above, that of agricultural cultivator and harvesters, which also benefits from a more favorable ad hoc regime. In general, the income generated by agricultural producers is subject to a regime (see § 2 for a more detailed description) specific to agricultural income, which is already favorable in itself, as it allows income to be determined not analytically but on a flat-rate basis, calculated with reference to cadastral values. For VAT purposes, too, pursuant to Article 34 of Presidential Decree No. 633 of 26 October 1972, the regime applicable to agricultural producers takes into account flat-rate amounts not included in the ordinary tax regime. However, the 2019 Budget Law has further facilitated the tax regime applicable to agricultural producers who manage the production of “non-wood wild products generated by the harvesting activity described in ATECO class 02.30”. Paragraph 699 of the aforementioned Article 1 expressly provides that (i) agricultural producers (ii) who do not fall under the exemption regime provided for in Article 34 (6), therefore, either have or a turnover exceeding €7,000 or, even if they fall within the turnover limit, this is composed of for more than 1/3 of products not included in the first part of Table A attached to Presidential Decree 633/1972; and (iii) who manage the production in the forest of non-wood wild products not included in ATECO class 02.30 and, therefore, that do not manage the mere harvesting phase, may apply the flat-rate scheme referred to in Article 1, paragraphs 54 to 75, of Law No. 190 of 2014, with the application of a substitute tax on income tax, regional and municipal surtaxes and regional tax on productive activities, equal to 15%, with the clarification that for these entities, income “is in any case determined on a cadastral basis and paragraphs 64 et seq. of the aforementioned Article 1 of Law No. 190 of 23 December 2014 do not apply”, which regulate the determination of the taxable base in the flat-rate scheme, which takes into account the amount of revenue from fees. Therefore, in other words, these entities are guaranteed the possibility (it is not an obligation; the law states that “they may apply”) of applying a lower rate 533 THE TAX REGIME OF GASTRONOMY
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