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V0031-14 13 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Objective estimation cannot be applied if another activity is under direct estimation

A taxpayer operates a photographic services activity under direct estimation and a retail activity under objective estimation within the same premises. The DGT rules that it is not possible to combine both methods.

The question raised

Method for quantifying the modules used in the retail trade of gift items, as they may be shared between both activities.

The DGT's ruling

According to Article 35 of the Personal Income Tax Regulations, if a taxpayer determines the net income of an activity through the direct estimation method, they must determine the income for all their activities using said method. Therefore, an incompatibility exists that prevents the use of the objective estimation method if the direct estimation method is already applied to another activity.

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