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V0173-18 29 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Renunciation of the objective estimation method may be revoked if 2017 limits are not exceeded

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.

The question raised

Magnitudes to be taken into account when submitting the revocation of the waiver for 2018.

The DGT's ruling

Following the minimum period of three years of waiver, such waiver may be revoked. For the revocation to be effective in 2018, the taxpayer must verify that in 2017 they did not exceed the application limits of the objective estimation method. In agricultural activities, the volume of gross yields may not exceed 250,000 euros and the volume of purchases of goods and services may not exceed 250,000 euros.

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