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A query was raised regarding whether CAP subsidies and REAGP compensation should be included in the total income volume to determine eligibility for the objective estimation method. The Tax Agency ruled that CAP subsidies are excluded, whereas REAGP compensation must be included as it constitutes consideration.
Cuestión planteada Si el importe recibido de ayudas PAC y de la compensación del REAGP se tiene en cuenta para la magnitud excluyente del método de estimación objetiva por volumen de ingresos.
El volumen de ingresos para el límite de la estimación objetiva no incluye las subvenciones corrientes o de capital ni las indemnizaciones. Por tanto, las ayudas de la PAC no afectan a la magnitud excluyente. Sin embargo, la compensación del régimen especial de la agricultura, ganadería y pesca debe incluirse en el volumen de ingresos al ser una contraprestación y no una subvención o indemnización.
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