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An agricultural taxpayer asks when they can return to special tax regimes after being excluded for exceeding income limits. The DGT clarifies that for VAT, return is possible the following year if limits are not exceeded, whereas for IRPF, exclusion mandates the use of the direct estimation method for three years.
Cuestión planteada Efectos temporales de esta exclusión tanto en el IVA como en el IRPF.
En el IVA, si se queda fuera por superar límites de volumen de operaciones o adquisiciones, se podrá volver al régimen especial de agricultura, ganadería y pesca en el año siguiente si no se superan dichos límites, salvo renuncia. En el IRPF, la exclusión del método de estimación objetiva conlleva la obligación de aplicar la modalidad simplificada de estimación directa durante los tres años siguientes.
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