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V0039-21 15 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · volumen de rendimientos íntegros

The state of alarm in 2020 does not affect the calculation of the volume of net income for the objective estimation method

A query is made as to whether the days of the state of alarm in 2020 must be taken into account to determine the volume of net income for the year 2021. The DGT responds that the state of alarm is irrelevant for this calculation.

The question raised

Question posed: Whether the days of the state of alarm in 2020 will be taken into account for the determination of the volume of net income in the year 2021.

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