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V0082-21 22 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

COVID-19 activity suspension days excluded from Q4 2020 instalment payment calculations

A query was raised regarding the calculation of the fourth quarter 2020 instalment payment for activities under the objective estimation regime. The Directorate General for Taxes (DGT) clarifies that days of suspension due to pandemic measures must not be counted as business days and that specific reductions must be applied instead of the general one.

The question raised

Calculation of the fourth quarter 2020 installment payment, during which the second state of alarm was decreed.

The DGT's ruling

For the calculation of the fourth quarter 2020 installment payment under the objective estimation method, the calendar days on which the activity was suspended due to measures against the SARS-CoV-2 epidemiological situation shall not be counted as business days. Likewise, to quantify the net income for this payment, the reductions of 20% or 35% provided for in Royal Decree-Law 35/2020 shall be applied instead of the general reduction of 5%.

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