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V1702-22 ·15 July 2022 ·consulta-vinculante Medium impact
Tax

Income from seasonal activities is not annualized to determine the exclusionary threshold for Personal Income Tax (IRPF)

The taxpayer asks whether income obtained over a period of less than one year must be annualized to calculate the income limit for the objective estimation method. The DGT responds that, although the general rule for activities started in the previous year is to annualize the income, this exception does not apply to seasonal activities.

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Lifecycle

2022-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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