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A carrier asks how to determine the volume of income and purchases to ascertain whether they may use the objective estimation method. The DGT responds that the amounts imputed by the taxpayer in each period must be used, whether by accrual or by cash basis.
Question posed: Determination of the volume of computable income and purchases to delimit the scope of application of the objective estimation method for Personal Income Tax (IRPF).
To delimit the scope of the objective estimation method, total yields and purchases must be computed according to the temporal imputation criterion followed by the taxpayer. If the accrual criterion is applied, income and expenses accrued in accordance with accounting regulations shall be used. If the cash basis criterion is applied, the amounts actually received or paid shall be used.
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