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V0375-25 20 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

IVA special regime compensation not counted in IRPF income threshold

The DGT confirms that IVA special regime compensation is not included when calculating the income threshold for the objective estimation method in 2025.

The question raised

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.

The DGT's ruling

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 activities taxed under the simplified VAT regime. The DGT notes that this constitutes a novelty compared to the orders from previous years.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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