Skip to content
Back to index
V0310-21 19 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · régimen especial de la agricultura

Possibility of returning to special agricultural and objective estimation regimes after exceeding exclusion limits

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.

The question raised

Temporal effects of this exclusion in both VAT and Personal Income Tax.

The DGT's ruling

Regarding VAT, if an entity is excluded for exceeding turnover or acquisition thresholds, it may return to the special regime for agriculture, livestock, and fishing in the following year if said thresholds are not exceeded, unless a waiver is filed. Regarding Personal Income Tax, exclusion from the objective estimation method entails the obligation to apply the simplified direct estimation modality for the following three years.

Book your free first meeting