MEDIUM
FISCAL

IVA special regime compensation not counted in IRPF income threshold

V0375-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0375-25
Published
20 Mar 2025

Summary

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.
PDF on boe.es

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