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A livestock farmer has enquired about the applicable tax regimes for 2020 and 2021 after exceeding income limits in 2019. The Tax Agency has ruled that the farmer must apply the direct assessment for Income Tax (IRPF) and the general regime for VAT in 2020, with the possibility of returning to the special regime in 2021 provided the income limits are not exceeded.
Cuestión planteada Regímenes de tributación en 2020 y 2021, tanto en el IRPF como en el IVA.
En IRPF, al superar los límites de rendimientos íntegros en 2019, el contribuyente queda excluido del método de estimación objetiva durante tres años (2020, 2021 y 2022), debiendo aplicar la estimación directa. En IVA, la exclusión del régimen especial por superar el límite de volumen de ingresos en 2019 obliga a tributar por el régimen general en 2020. Si en 2020 no se superan los límites, se podrá volver al régimen especial en 2021, salvo renuncia.
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