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A farmer inquired whether crop loss insurance payouts should be included when calculating the income threshold for the objective estimation method. The Directorate-General for Taxes (DGT) ruled that they are not included to determine this limit, although they must be accounted for when calculating net yield.
Cuestión planteada Si, para la determinación del volumen de rendimientos íntegros que delimita el ámbito de aplicación del método de estimación objetiva, se incluye la indemnización percibida de la compañía de seguros.
Para determinar la magnitud excluyente por volumen de ingresos del método de estimación objetiva, no se computan las indemnizaciones. No obstante, para el cálculo del rendimiento neto previo, el volumen total de ingresos debe incluir las subvenciones y las indemnizaciones.
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