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V0737-19 2 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · régimen especial de la agricultura

Exclusion from the special VAT regime and the objective assessment of Personal Income Tax due to exceeding income limits in the previous year

A taxpayer who ceased activities with income of 376,000 euros to commence an agricultural activity asks whether they may opt for special regimes. The DGT responds that, having exceeded the turnover limits in the previous year, they are excluded from said regimes.

The question raised

Question raised 1st. Whether the agricultural activity commencing in 2016 may opt for the objective assessment method of Personal Income Tax and the special VAT regime for agriculture, livestock, and fishing.

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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