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A query is made as to whether the compensation under the special VAT regime for agriculture, livestock, and fisheries must be included to determine the income threshold for the objective estimation method in 2025. The DGT responds that said compensation shall not be included in the income for this calculation.
Question posed: Whether the compensation derived from the special VAT regime for agriculture, livestock, and fishing must be included for the determination of the income volume limit that delimits the application of the objective estimation method in 2025.
To determine the volume of income under the objective estimation method, compensations from the special VAT regime for agriculture, livestock, and fishing shall not be computed. This exclusion applies to the activities mentioned in Order HFP/1347/2024 for the 2025 tax period. It is established that the volume of income includes the totality of income obtained, but expressly excludes said compensation and VAT.
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