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A taxpayer using the objective estimation method starts an activity under heading 989.2 of the IAE, which requires direct estimation. The DGT clarifies that while both methods may be maintained during the year of the change, the taxpayer will be excluded from the objective estimation method from the following year onwards.
Cuestión planteada Si el alta y la baja en la actividad incluida en el epígrafe 989.25 del IAE en 2015 es motivo de exclusión del método de estimación objetiva del IRPF.
En el año en que se produce la incompatibilidad, es posible compatibilizar la estimación objetiva con la estimación directa. Sin embargo, la exclusión del método de estimación objetiva producirá efectos en el año inmediato posterior. Por tanto, el contribuyente deberá determinar el rendimiento neto de todas sus actividades por el método de estimación directa durante los tres años siguientes.
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