MEDIUM
FISCAL The compensation under the special VAT regime for agriculture, livestock, and fisheries is not included in the threshold for objective estimation
Technical details
Summary
A query is made as to whether the compensation under the special VAT regime for agriculture, livestock, and fisheries must be included to determine the income threshold for the objective estimation method in 2025. The DGT responds that said compensation shall not be included in the income for this calculation.
In 6 key points
How it affects those involved
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Lifecycle
2025-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.