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A query was raised regarding whether VAT subsidies and REAGP compensation should be included in the turnover volume for the objective estimation method. The DGT ruled that subsidies are not counted, whereas REAGP compensation must be included as it constitutes consideration.
This ruling clarifies the calculation of turnover for agricultural taxpayers using the objective estimation method, distinguishing between non-taxable subsidies and compensation that functions as payment for services.
The tax team reviews your specific situation.
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