Royal Decree-Law 20/2017 of 29 December (BOE of 30 December): extension of the limits of exclusion from the simplified regime and the special regime for agriculture, livestock farming and fishing for 2018
por la que se desarrollan para el año 2018 el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas y el régimen especial simplificado del Impuesto sobre el Valor Añadido.
por el que se prorrogan y aprueban diversas medidas tributarias y otras medidas urgentes en materia social.
In force as of 1 January 2018, and for an indefinite duration, article 3 of Royal Decree-Law 20/2017, of 29 December (Official State Gazette of 30 December), which extends and approves various tax measures and other urgent measures of a social nature, modifies the thirteenth transitional provision of Act 37/1992, of 28 December, on Value Added Tax, which reads as follows:
'Thirteenth additional provision. Limits for applying the simplified regime and the special regime for agriculture, livestock farming and fishing for 2016, 2017 and 2018.
For 2016, 2017 and 2018, the amount of 150,000 euros, referred to in the first point of number 2 and number 3, section two of article 122, and number 6 of section 2 of article 124 of this Act, is set at 250,000 euros.'
Consequently, for 2018 and in relation to the exclusion limits of the simplified regime, the magnitude based on the volume of income for all economic activities, except agricultural, livestock and forestry activities, and the magnitude based on the volume of purchases of goods and services (art. 122.Two.2, first and LIVA) remain at ##3## 250,000 euros.
Likewise, in the special regime for agriculture, livestock and fishing for 2018 the limit of 250,000 euros is maintained in relation to the magnitude related to the acquisitions and imports of goods and services for all business or professional activities, excluding fixed assets (art. 124.Two.6 LIVA).
31 January 2018 has been established as the new withdrawal period for both regimes for 2018 (one month following the day after the publication of Royal Decree-Law 20/2017 in the Official State Gazette).
As a reminder, on 30 November 2017, Order HFP/1159/2017, of 28 November, was published in the Official State Gazette, establishing the objective estimate method of Personal Income Tax for 2018, along with the simplified special regime for Value Added Tax.
With respect to Value Added Tax, said Order has maintained the same amounts of the modules applicable for 2017 for 2018, as well as the reduction to the charge accrued for current transactions, established for activities carried out in Lorca.