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The taxpayer inquired whether VAT REAGP compensation should be included in turnover to determine eligibility for the objective estimation method. The DGT ruled that, as it does not constitute a subsidy, indemnity, or VAT, such compensation must be included in the calculation.
This ruling clarifies that REAGP compensation is considered part of the taxable turnover, potentially affecting the eligibility of taxpayers to use the objective estimation method if the total turnover exceeds the established limits.
The tax team reviews your specific situation.
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