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The applicant asks whether received subsidies should be included in the turnover limit for applying the objective estimation method to agricultural activities. The DGT rules that neither current nor capital subsidies form part of said turnover.
Cuestión planteada Si las subvenciones percibidas deben tenerse en cuenta para el límite por volumen de ingresos que delimita el ámbito de aplicación del método de estimación objetiva en 2021.
Para determinar el volumen de ingresos que delimita el método de estimación objetiva en actividades agrícolas, ganaderas y forestales, no se computan las subvenciones corrientes o de capital ni las indemnizaciones. Por tanto, las subvenciones percibidas no se tienen en cuenta para cuantificar el límite de ingresos que excluye del método de estimación objetiva. No obstante, estas subvenciones sí se consideran para determinar el rendimiento neto.
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