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The taxpayer inquires about the procedure for revoking the waiver of the objective estimation method for the 2021 and 2022 tax years. The DGT clarifies that, pursuant to RDL 35/2020, specific deadlines and procedures apply to this revocation, depending on when the original waiver was submitted.
Cuestión planteada Forma de revocar la renuncia presentada tanto para el año 2021 como 2022.
Para renuncias presentadas de forma tácita o en inicios de actividad a partir del 1 de abril de 2020, se permite la revocación para los ejercicios 2021 y 2022. La revocación de la renuncia para 2021 solo puede hacerse para el ejercicio 2022. La revocación puede presentarse según el Reglamento del IRPF o mediante la declaración del primer trimestre del ejercicio correspondiente en la forma de estimación objetiva. En casos de actividad de temporada sin obligación de pago fraccionado en el primer trimestre, la revocación debe hacerse mediante la declaración censal de inicio de actividad.
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