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V0742-21 ·29 March 2021 ·consulta-vinculante Medium impact
Tax

CAP subsidies do not count towards the income threshold for the objective estimation method

A query was raised regarding whether CAP subsidies and VAT REAGP compensation should be included in the turnover for the application of the objective estimation method. The DGT ruled that while subsidies are excluded, the REAGP compensation must be included.

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2021-03-29PublishedPublished 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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