Clarification regarding the effects of Royal Decree-Law 9/2024 on the application of the Simplified Regime and the Special Regime for Agriculture, Livestock and Fisheries (REAGP) in the field of VAT.

Following the publication of the Note on the effects of the repeal of Royal Decree-Law 9/2024 on personal income tax, questions have arisen in the VAT area regarding the limits for the application of the simplified regime and the special regime for agriculture, livestock, and fishing (REAGP).

In order to respond to these questions, it is clarified that, in accordance with the criteria established by the General Directorate of Taxes, included in the aforementioned Note for the modules in the Personal Income Tax, the limits in force in the years 2016 to 2024 for the application of the simplified regime and the REAGP are maintained in 2025 .