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VAT 2023 practical manual.

9. Simplified regimes for agriculture, livestock and fishing

With effect from January 1, 2023, article 79 of Law 31/2022, of December 23, on the General State Budgets for the year 2023, extends for the year 2023 the limits for the application of the simplified regime and the special agriculture, livestock and fishing.

Therefore, the exclusive magnitudes will be the following for fiscal year 2023 :

  1. In the case of simplified regime :

    • Volume of income in the immediately preceding year greater than 250,000 euros for all economic activities, except agricultural, livestock and forestry.

    • Volume of purchases of goods and services in the immediately preceding year, excluding acquisitions of fixed assets, greater than 250,000 euros.

  2. In the case of special regime for agriculture, livestock and fishing :

    • Volume of income in the immediately preceding year greater than 250,000 euros for operations under the special regime for agriculture, livestock and fishing

    • Volume of purchases of goods and services in the immediately preceding year, excluding acquisitions of fixed assets, greater than 250,000 euros.