Skip to content
V1797-22 ·29 July 2022 ·consulta-vinculante Medium impact
Tax

Income and purchase limits for objective estimation and special VAT regimes determined by IRPF timing rules

A taxpayer queried how to determine the volume of income and purchases to assess limits for the IRPF objective estimation method and the special VAT regime for agriculture, livestock, and fishing. The DGT ruled that the same timing principle (accrual or cash basis) used by the taxpayer for their IRPF must be applied.

In 6 key points

How it affects those involved

This ruling ensures consistency between IRPF and VAT reporting by requiring taxpayers to apply the same accounting timing principle across both tax regimes.

Lifecycle

2022-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact