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V1604-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · estimación objetiva

VAT recovered not included in income volume for objective estimation method

A trader in meat and sausage asks whether VAT recovered should be included in sales when calculating the income threshold for the objective estimation method. The DGT responds that this tax is not part of the income calculation for this purpose.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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