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A query was raised regarding whether CAP subsidies and REAGP compensation should be included in the total income volume to determine eligibility for the objective estimation method. The Tax Agency ruled that CAP subsidies are excluded, whereas REAGP compensation must be included as it constitutes consideration.
This clarification provides certainty for taxpayers regarding the calculation of income thresholds for the objective estimation regime, distinguishing between non-taxable subsidies and compensatory payments.
The tax team reviews your specific situation.
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