por el que se adoptan determinadas medidas en materia tributaria, catastral y de seguridad social.
Limits in simplified and special regime for agriculture
Article 4 of Royal Decree-Law 18/2019, of December 27, which adopts certain measures in tax, cadastral and Social Security matters, extends for the 2020 tax period the limits for the application of the simplified and of agriculture, livestock and fishing. With effect from January 1, 2020, the thirteenth transitional provision of the LIVA is modified, being worded as follows:
'Thirteenth additional provision. Limits for the application of the simplified regime and the special regime for agriculture, livestock and fishing in the years 2016, 2017, 2018, 2019 and 2020.
For the years 2016, 2017, 2018, 2019 and 2020, the amount of 150,000 euros referred to in the first indent of number 2 and number 3 of section two of article 122, and number 6 of section two of the article 124 of this Law, is set at 250,000 euros."
Therefore, in a simplified regime, the volume of income in the previous year cannot exceed 250,000 euros per year for all business or professional activities, except agricultural, forestry and livestock activities, and the acquisitions and imports of goods and services for all business or professional activities, excluding fixed assets, must not exceed the amount of 250,000 euros per year in the previous year, excluding VAT.
For its part, in the agricultural regime, the acquisitions and imports of goods and services for all business or professional activities, excluding fixed assets, must not exceed the amount of 250,000 euros per year in the previous year, excluding VAT.
Deadlines for resignations and revocations to the simplified regime and special regime for agriculture, livestock and fishing in 2020
The first transitional provision of Royal Decree-Law 18/2019 establishes a new period for waiver or revocation for the year 2020 of the simplified regime and special regime for agriculture, livestock and fishing. This period will be one month from the day following the date of publication in the BOE of Royal Decree-Law 18/2019, that is, until January 29, 2020.
Resignations and revocations submitted for the year 2020 to said regimes during the month of December 2019 will be deemed to have been submitted during the valid period, and this option may be modified until January 29, 2020.