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A taxpayer who was excluded from the objective estimation method in 2019 for exceeding income limits in 2018 asks whether they can return to this method in 2021 after their income decreased in 2020. The DGT rules that they must remain under direct estimation for the three years following the exclusion.
Cuestión planteada Si podría, en 2021, determinar el rendimiento neto de la actividad por el método de estimación objetiva.
La exclusión del método de estimación objetiva obliga al contribuyente a aplicar la modalidad simplificada de estimación directa durante los tres años siguientes. Al producirse la causa de exclusión en 2018, el contribuyente debe usar la estimación directa en 2019, 2020 y 2021, independientemente de si cumple las magnitudes para la estimación objetiva en esos años.
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