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V0375-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

IVA special regime compensation not counted in IRPF income threshold

The DGT confirms that IVA special regime compensation is not included when calculating the income threshold for the objective estimation method in 2025.

In 6 key points

How it affects those involved

Farmers and fishers under the special regime will not have their IVA compensation counted towards the income threshold for the objective estimation method.

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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