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The DGT confirms that IVA special regime compensation is not included when calculating the income threshold for the objective estimation method in 2025.
Cuestión planteada Si la compensación derivada del régimen especial de la agricultura, ganadería y pesca del IVA se debe incluir para la determinación del límite por volumen de ingresos que delimita la aplicación del método de estimación objetiva en 2025.
Para determinar el volumen de ingresos en el método de estimación objetiva, no se computarán las compensaciones del régimen especial de la agricultura, ganadería y pesca del IVA. Esta exclusión se aplica a las actividades que tributen por el régimen simplificado del IVA. La DGT señala que esto constituye una novedad respecto a las órdenes de años anteriores.
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