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V1843-23 27 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa simplificada

Accrued VAT is not included in the threshold for the simplified direct estimation regime if the tax is settled

A query is made as to whether the VAT on sales must be included to calculate the 600,000 euro threshold for the simplified direct estimation regime. The DGT responds that VAT is not included if the taxpayer is obliged to submit tax settlements.

The question raised

Question posed: Whether, for the calculation of the exclusionary threshold based on volume of income for the simplified direct estimation regime, the VAT accrued on sales made in the activity must be taken into account.

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