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V0039-16 8 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Subsidies must be excluded from turnover for the objective estimation method

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.

The question raised

Whether, under the regulations that will enter into force on January 1, 2016, subsidies must be included in the calculation of the volume of income that delimits the scope of application of the objective estimation method.

The DGT's ruling

To determine the volume of income that delimits the scope of application of the objective estimation method in agricultural, livestock, and forestry activities, current or capital subsidies must not be included. This criterion is applied in the same manner as in previous years according to the 2016 regulations.

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