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V0261-21 16 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Company turnover is not included when determining eligibility for the objective estimation method

A taxpayer operating in road transport under the objective estimation method enquired whether they must include the turnover of their limited company (of which they are the owner and director) when calculating the limits for said method. The DGT ruled that the operations of commercial companies are not taken into account when determining the scope of application for an individual taxpayer's objective estimation.

The question raised

Whether, for the purposes of the magnitudes that exclude the objective estimation method, those referring to the limited liability company must be included.

The DGT's ruling

The taxpayer may apply the objective estimation method in their personal activity provided that they individually comply with the legal requirements. Operations carried out through commercial companies in which the subject is a shareholder or administrator are not counted to determine the scope of application of this method in their personal activities. Therefore, the activity of the limited liability company is not taken into account for this calculation.

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