Doctrine by topic · DGT Observatory

Excluding Magnitude: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 14 rulings · 2015–2024

Current position

The volume of income for the objective estimation limit excludes current or capital subsidies and indemnities. CAP (Common Agricultural Policy) aid does not affect this excluding magnitude. The compensation from the special regime for agriculture, livestock, and fishing must always be included as it is a consideration and not a subsidy or indemnity.

The DGT's position remains constant regarding the exclusion of subsidies and indemnities for the income limit. It has been systematically reiterated that the compensation from the REAGP must be computed as a consideration. No doctrinal changes are observed in this matter throughout the analyzed rulings.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14

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