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A taxpayer with an agricultural-livestock activity (objective estimation) and an architecture activity (direct estimation) seeks clarification on which method to apply. The Tax Agency responds that the incompatibility requires the application of direct estimation to all their activities.
Question raised 1st Method of income estimation to be used in 2018.
The architectural activity is not included in the objective estimation method, therefore it must be taxed under the direct estimation method. Due to the incompatibility established in the Personal Income Tax Regulations, if an economic activity is determined by direct estimation, all other activities of the taxpayer must be carried out using said method. However, if the professional activity were carried out through an entity under the income attribution regime, the application of the objective estimation method for the other activities would be carried out independently of the individual situation of the partners.
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