Doctrine by topic · DGT Observatory

Revenue Volume: 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 49 rulings · 2014–2026

Current position

The revenue volume for the objective estimation method is assessed independently for each taxpayer, except in identical or similar activities with common management and the participation of a spouse, descendants, or ascendants. In the case of siblings, income is not computed jointly. For activities started in the previous year, the revenue volume must be annualized to verify compliance with the limits.

The DGT's position remains stable regarding the application of revenue volume limits. Clarifications have been added concerning which concepts constitute revenue volume, such as the REAGP compensation, and regarding the calculation of annualized income for newly created activities. The doctrine confirms the independence of computations except in specific cases of common management and kinship.

Turning points

  1. V0960-21

    Clarifies that the REAGP compensation is neither a subsidy nor an indemnity, and therefore must be included in the revenue volume for the computation of the limit.

  2. V1702-22

    Establishes the obligation to annualize income when the activity was started in the immediately preceding year to determine the exclusionary threshold.

Analysis based on 48 of 49 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0679-25 15 Apr 2025

IVA compensation in agricultural special regime not counted as income

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivavolumen de ingresosrégimen especial de la agriculturacompensación de IVAactividades agrarias Orden HFP/1347/2024RIRPF — RD 439/2007, Reglamento del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V0375-25 20 Mar 2025

IVA special regime compensation not counted in IRPF income threshold

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivavolumen de ingresosrégimen especial de la agriculturacompensación del IVArégimen simplificado Orden HFP/1347/2024RIRPF — RD 439/2007, Reglamento del IRPF art. 68.7
Affects CompanyExpat · Non-residentIndividual
V2260-22 27 Oct 2022

Investment asset disposals excluded from objective estimation turnover limits

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivarendimientos íntegrosbienes de inversiónganancias patrimonialesvolumen de ingresos LIRPF — Ley 35/2006 del IRPF art. 31.1.3ª.b)LIRPF — Ley 35/2006 del IRPF art. disposición transitoria trigésima segunda
Affects CompanyExpat · Non-residentIndividual

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