- The TEAC resolution addresses the calculation of the turnover limit for exclusion from the special VAT regime for agriculture, livestock, and fishing (REAGP).
- The lump-sum compensation in Article 130 LIVA must be included in the turnover calculation unless expressly excluded by law.
- For tax years 2025 and 2026, this compensation must be excluded, as specifically established by Orders HAC 1347/2024 and HAC/1425/2025.
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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