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A query is made as to whether the days of the 2020 state of alarm must be considered to determine the limit for the volume of gross income in 2021. The DGT responds that the state of alarm is irrelevant for this calculation.
Question posed: Whether, for the determination of the limit based on the volume of gross income in the year 2021, the days of the state of alarm in 2020 shall be taken into account.
For the delimitation of the objective estimation method in 2021, the computation of the volume of gross income is governed by the limits established in the thirty-second transitional provision of the LIRPF. The fact that a state of alarm had been declared during part of the 2020 fiscal year is irrelevant for the calculation of the excluding magnitude based on the volume of gross income.
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