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V1616-21 ·28 May 2021 ·consulta-vinculante Medium impact
Tax

Exceeding income thresholds leads to exclusion from the special agricultural regime and the objective estimation method

A farmer inquires which VAT regime applies in 2021 after exceeding thresholds in 2020 and the consequences for received compensations. The DGT rules that the general VAT regime and the direct estimation method for Personal Income Tax (IRPF) must be applied.

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2021-05-28PublishedPublished 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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