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An agricultural taxpayer has enquired about which metrics must be considered to revoke their renunciation of the objective estimation method in 2018. The DGT has ruled that, following the minimum three-year period, the renunciation may be revoked provided that the income and purchase limits established for 2017 were not exceeded.
Cuestión planteada Magnitudes que tiene que tener en cuenta para presentar la revocación de la renuncia para 2018.
Tras el periodo mínimo de tres años de renuncia, esta puede revocarse. Para que la revocación sea efectiva en 2018, el contribuyente debe verificar que en 2017 no superó los límites de aplicación del método de estimación objetiva. En actividades agrícolas, el volumen de rendimientos íntegros no puede superar los 250.000 euros y el volumen de compras en bienes y servicios tampoco puede exceder los 250.000 euros.
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