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A livestock farmer has enquired about the applicable tax regimes for 2020 and 2021 after exceeding income limits in 2019. The Tax Agency has ruled that the farmer must apply the direct assessment for Income Tax (IRPF) and the general regime for VAT in 2020, with the possibility of returning to the special regime in 2021 provided the income limits are not exceeded.
The tax team reviews your specific situation.
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