Skip to main content
Practical VAT manual 2023.

9. Simplified regimes and those of agriculture, livestock and fishing

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

Therefore, the exclusive magnitudes will be for the year 2023 the 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.

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

    • Volume of income 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.