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V1509-24 20 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

CAP subsidies excluded from objective estimation income limits, but REAGP compensation included

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.

The question raised

Whether the amount received from CAP aid and from the REAGP compensation is taken into account for the excluding magnitude of the objective estimation method based on volume of income.

The DGT's ruling

The volume of income for the objective estimation limit does not include current or capital subsidies nor indemnities. Therefore, CAP aid does not affect the excluding magnitude. However, the compensation from the special regime for agriculture, livestock, and fisheries must be included in the volume of income as it constitutes consideration and not a subsidy or indemnity.

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