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A taxpayer inquired whether the objective estimation method could be applied to tree cutting and sales activities, and if a reduction for irregular income could be claimed. The DGT ruled that the objective estimation method is permissible provided the income limit is not exceeded, but the reduction for irregular income cannot be applied as the activity is considered habitual.
Cuestión planteada 1ª Si podría determinar el rendimiento neto de la actividad por el método de estimación objetiva.
Para el conjunto de actividades agrícolas, forestales y ganaderas, el límite de ingresos para el método de estimación objetiva es de 250.000€ anuales. No procede la reducción del 30% prevista en el artículo 32.1 de la LIRPF cuando los rendimientos proceden del ejercicio de una actividad económica que de forma regular o habitual obtiene este tipo de rendimientos.
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