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V0157-25 13 February 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Agricultural, livestock, and forestry activities may be considered similar for the objective estimation limit under certain requirements

A query is made as to whether various activities of partnerships held by the same persons may be considered identical or similar for the joint calculation of limits under the objective estimation method. The DGT responds that, according to the Order developing this method, such activities must be considered similar.

The question raised

Question posed: Whether, for the purposes of the objective estimation method, the aforementioned activities may be considered identical or similar.

The DGT's ruling

For the objective estimation method, agricultural, livestock, and forestry activities included in Order HAC/1359/2023 must be considered similar. This implies that the joint computation of mutually exclusive magnitudes shall be applied if, in addition, there is a common management and the use of shared personal or material resources.

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