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A taxpayer queried how to determine the volume of income and purchases to assess limits for the IRPF objective estimation method and the special VAT regime for agriculture, livestock, and fishing. The DGT ruled that the same timing principle (accrual or cash basis) used by the taxpayer for their IRPF must be applied.
Cuestión planteada Determinación del volumen de ingresos y compras computables para delimitar el ámbito de aplicación del método de estimación objetiva del IRPF y del régimen especial de la agricultura, ganadería y pesca del IVA, tanto si se encuentra en el criterio de devengo como en el de cobros y pagos.
Para delimitar el ámbito de aplicación del método de estimación objetiva del IRPF y del régimen especial de la agricultura, ganadería y pesca del IVA, se deben computar los ingresos y compras según el criterio de imputación temporal seguido por el contribuyente. Si el sujeto pasivo ha optado por el criterio de cobros y pagos en el IRPF, deberá utilizar ese mismo criterio para el cómputo de las magnitudes del régimen especial de IVA, dada la coordinación entre ambos tributos.
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