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V0199-21 9 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Subsidies are excluded from the income threshold for the objective estimation method

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.

The question raised

Whether the subsidies received must be taken into account for the income volume limit that delimits the scope of application of the objective estimation method in 2021.

The DGT's ruling

To determine the volume of income that delimits the objective estimation method in agricultural, livestock, and forestry activities, current or capital subsidies and indemnities are not computed. Therefore, subsidies received are not taken into account to quantify the income limit that excludes one from the objective estimation method. However, these subsidies are considered for determining the net yield.

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