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V0679-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

IVA compensation in agricultural special regime not counted as income

The consultant asks whether IVA compensation in the agricultural special regime should be included in income to determine the objective estimation limit for personal income tax. The DGT states that, under 2025 regulations, such compensation is not included in income.

The question raised

Whether the compensation derived from the special VAT regime for agriculture, livestock, and fishing received in 2025 must be included for the determination of the income volume limit that delimits the application of the objective estimation method in 2026.

The DGT's ruling

For the application of the objective estimation method, the volume of income does not include the compensation from the special VAT regime for agriculture, livestock, and fishing. The DGT indicates that for the 2025 fiscal year, the non-inclusion of this compensation in the taxpayer's income has already been established. It is not possible to provide a response regarding the year 2026 because the corresponding order has not yet been processed.

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