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V0264-22 14 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Special agricultural regime compensation must be included in turnover for the objective estimation method

A query was raised regarding whether compensation under the special VAT regime for agriculture, livestock, and fishing should be included in the turnover used to determine the threshold for the Personal Income Tax (IRPF) objective estimation method. The Directorate General for Taxes (DGT) ruled that it must be included, as it does not constitute a subsidy, an indemnity, or VAT plus its surcharge.

The question raised

Whether the compensation from the REAGP of the VAT is included in the volume of gross yields that delimits the scope of application of the method.

The DGT's ruling

The volume of income for the exclusion limit of the objective estimation method includes the totality of income obtained, excluding only subsidies, indemnities, and VAT with the equivalence surcharge. The compensation from the special regime for agriculture, livestock, and fishing constitutes a higher amount of consideration and is neither a subsidy nor an indemnity. Therefore, it must be included in the calculation of the volume of income for the delimitation of the scope of application of the method.

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