MEDIUM
FISCAL

IVA compensation in agricultural special regime not counted as income

V0679-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0679-25
Published
15 Apr 2025

Summary

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.

In 6 key points

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact