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V0679-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

IVA compensation in agricultural special regime not counted as income

The consultant asks whether IVA compensation in the agricultural special regime should be included in income to determine the objective estimation limit for personal income tax. The DGT states that, under 2025 regulations, such compensation is not included in income.

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2025-04-15PublishedPublished 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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