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A farmer inquired whether subsidies should be included when determining the turnover limit for the objective estimation method. The DGT ruled that subsidies, both current and capital, do not form part of said turnover.
Cuestión planteada Si, con la normativa que va a entrar en vigor el 1 de enero de 2016, deben incluirse las subvenciones para el cómputo del volumen de ingresos que delimitan el ámbito de aplicación del método de estimación objetiva.
Para determinar el volumen de ingresos que delimita el ámbito de aplicación del método de estimación objetiva en actividades agrícolas, ganaderas y forestales, no deben computarse las subvenciones corrientes o de capital. Este criterio se aplica de la misma forma que en años anteriores según la normativa de 2016.
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