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V0210-16 21 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Registering an incompatible activity excludes the objective estimation method for the following three years

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.

The question raised

Whether the registration and deregistration of the activity included under heading 989.25 of the IAE in 2015 constitutes grounds for exclusion from the IRPF objective estimation method.

The DGT's ruling

In the year in which the incompatibility occurs, it is possible to combine the objective estimation method with the direct estimation method. However, the exclusion from the objective estimation method will produce effects in the immediately following year. Therefore, the taxpayer must determine the net income of all their activities using the direct estimation method during the following three years.

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