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A person intending to acquire a pharmacy with a turnover of 900,000 euros has enquired whether they may use the simplified direct estimation method in 2021. The DGT has ruled that, as no activity was carried out during the previous year, they are entitled to use this method unless they choose to waive it.
Question posed: Whether the consultant may determine, in 2021, her net income through the simplified direct estimation method.
When no economic activity has been carried out in the immediately preceding year, the net income shall be determined by the simplified modality of the direct estimation method, provided that the objective estimation method is not applicable and this modality is not waived. This criterion applies regardless of the manner in which ownership of the economic activity is acquired.
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