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A transport operator enquired whether they could apply the objective estimation method in 2021 under Royal Decree-Law 35/2020, despite having been excluded from the regime. The DGT ruled that this regulation only applies to voluntary withdrawals and not to cases of exclusion; therefore, the three-year waiting period must be observed.
Cuestión planteada Si, en 2021, por aplicación de lo dispuesto en el artículo 10 del Real Decreto-ley 35/2020, podría determinar el rendimiento neto de la actividad por el método de estimación objetiva, sin que haya transcurrido el período de tres años previsto en la normativa del Impuesto.
El artículo 10 del Real Decreto-ley 35/2020 solo es aplicable a contribuyentes que renunciaron al método de estimación objetiva para los ejercicios 2020 y 2021. Esta norma no afecta a las causas de exclusión del método. Por tanto, si existe una exclusión, el contribuyente no podrá volver a la estimación objetiva hasta que transcurra el periodo mínimo de tres años previsto en el Reglamento del IRPF.
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