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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.
Cuestión planteada Si la compensación derivada del régimen especial de la agricultura, ganadería y pesca del IVA percibida en 2025 se debe incluir para la determinación del límite por volumen de ingresos que delimita la aplicación del método de estimación objetiva en 2026.
Para la aplicación del método de estimación objetiva, el volumen de ingresos no incluye la compensación del régimen especial de la agricultura, ganadería y pesca del IVA. La DGT señala que para el ejercicio 2025 ya se ha establecido el no cómputo de esta compensación entre los ingresos del contribuyente. No se puede responder sobre el año 2026 porque la orden correspondiente aún no se ha tramitado.
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