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V1726-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Objective estimation for IRPF and special VAT regime for agriculture applicable after exclusion period

A taxpayer performing agricultural services under the direct estimation method and general VAT regime inquires whether they can switch to objective estimation and join the special agricultural VAT regime. The DGT rules that, once the three-year exclusion period has elapsed, the change is permissible provided that the turnover and acquisition limits are met.

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2023-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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