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Practical manual VAT 2025.

3. Special simplified regimes for agriculture, livestock and fishing

A. Exclusive limits

Theexclusive magnitudeswill be for himfiscal year 2025the following:

  1. In the case of the simplified regime :

    • Volume of income in the immediately preceding year exceeding 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.

    • Income in the immediately preceding year exceeding 250,000 euros for all agricultural, livestock, and forestry activities.

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

    • Income volume in the immediately preceding year exceeding 250,000 euros for operations covered by 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.

    • Exceed during the immediately preceding year, for all operations carried out other than those included in the year itself REAGP, the amount of 250,000 euros of income.

B. Deadline for submitting resignations or revocations for the year 2025

By 2025, thetermofresignations and revocationsThese regimes cover the period from 25-12-2024 to 22-1-2025. 

Resignations and revocations submitted for the year 2025 during the month of December 2024, prior to 25-12-2024, are deemed to have been made within the applicable period, without prejudice to the taxpayers being able to modify their option within the period referred to in the previous paragraph.

C. Simplified regime modules 2025

The Order HAC/1347/2024, of November 28, which develops for the year 2025 the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax, maintained for the year 2025 the modules, as well as the instructions for their application, applicable in the simplified special regime in 2024.

With effect from January 1, 2025, the compensation of the special regime for agriculture, livestock and fishing is no longer taken into account for the calculation of the volume of income from the activity, for the purposes of being excluded or not from the simplified regime.

D. Olive oil

From January 1, 2025and on a permanent basis, olive oil will be taxed at the reduced rate of4 percent, being included among the basic necessities. Consequently, anew activitywith a specific rate of accrued fees for current transactions, which takes into account the reduction in the rate.

  • Activity: Processes of transformation, elaboration or manufacturing of natural products to obtain olive oils.

    Rate of accrued fee for current operations: 0.16406.

E. Reduction on the accrued fee for current operations of the simplified special regime for economic activities carried out in the municipality of Lorca

The 20 percent reduction on the accrued tax on current transactions under the special simplified VAT regime for economic activities carried out in the municipality of Lorca is being abolished by 2025.