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Form 100. Personal Income Tax Return Declaration 2017

7.5.4.1. Scope

The objective estimation regime applies in 2017 to agricultural, livestock and forestry activities carried out by the taxpayer, provided that the following CONDITIONS are met:

  1. That the activity is specifically included in the Ministerial Order that regulates this regime (HAP 1823/2016 of November 25), and that they are listed in the heading "ACTIVITY KEY".

  2. That the limits established for its application are not exceeded.

  3. That the taxpayer does not determine the net return of any economic activity through the direct estimation regime, in any of its modalities.

    When any economic activity not included during the year or for which the objective estimation regime is waived, the exclusion from the regime, with respect to the activities that were being carried out, will occur the following year.

  4. That its application has not been renounced, in a timely manner.

  5. That it has not been waived or excluded from the simplified VAT regime.

  6. That the special VAT regime for agriculture, livestock and fishing has not been renounced.

LIMITS FOR THE APPLICATION OF THE REGIME

  1. MAGNITUDE APPLICABLE TO ALL ACTIVITIES

    The volume of full income from all the economic activities carried out by the taxpayer, in the immediately preceding year (2016), must not exceed 450,000 euros per year.

    However, not only the operations corresponding to the economic activities carried out by the taxpayer must be computed, but also those corresponding to those carried out by the spouse, descendants and ascendants, as well as by entities under the income attribution regime in which any of the taxpayers participate. the above, in which the following circumstances occur:

    • That economic activities are identical or similar.

    • That there is a common direction for such activities, sharing personal or material means.

    For these purposes, current or capital subsidies or compensation will not be computed.

    Nor will the Value Added Tax be computed for those activities that are taxed under the simplified VAT regime.

  2. MAGNITUDE BASED ON INCOME VOLUME

    The volume of income in the previous year (2016) from all agricultural, livestock and forestry activities indicated in the heading "ACTIVITY KEY" does not exceed 250,000 euros.

    However, not only the operations corresponding to the economic activities carried out by the taxpayer must be computed, but also those corresponding to those carried out by the spouse, descendants and ascendants, as well as by entities under the income attribution regime in which any of the taxpayers participate. the above, in which the following circumstances occur:

    • That economic activities are identical or similar.

    • That there is a common direction for such activities, sharing personal or material means.

    When an activity was started in the immediately preceding year, the volume of income will increase per year.

    For these purposes, the volume of income includes all income obtained from all of the aforementioned activities, without taking into account current or capital subsidies or compensation.

    Nor will the Value Added Tax be computed for those activities that are taxed under the simplified VAT regime.

  3. MAGNITUDE DEPENDING ON PURCHASE VOLUME: That the volume of purchases of goods and services for the set of economic activities carried out by the taxpayer does not exceed the amount of 250,000 euros per year.

Accessory jobs, services and activities

Without prejudice to the above, the activities:

  • "Other work, services and accessory activities carried out by farmers or ranchers that are excluded or not included in the special regime for agriculture, livestock and fishing of the Value Added Tax" and

  • "Other work, services and accessory activities carried out by owners of forestry activities that are excluded or not included in the special regime for agriculture, livestock and fishing of the Value Added Tax",

They will only be subject to the objective estimation regime of Personal Income Tax and the simplified VAT regime, if the volume of joint income attributable to them is lower than that corresponding to the main agricultural and livestock or forestry activities.