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A taxpayer who exceeded the limits for the objective estimation method in previous years has enquired whether they may revert to it in 2021. The DGT has ruled that, after completing a three-year period under the direct estimation method, the taxpayer may return to the objective method provided they met the requirements in the preceding year.
Cuestión planteada Si en 2021, puede determinar el rendimiento neto de la actividad económica por el método de estimación objetiva.
La exclusión del método de estimación objetiva obliga a aplicar la modalidad simplificada de estimación directa durante los tres años siguientes. Una vez transcurrido este periodo mínimo de tres años, el contribuyente puede volver al método de estimación objetiva si en el año inmediato anterior cumplió los requisitos exigidos. Por tanto, si en 2020 no se superaron las magnitudes límite, en 2021 corresponde aplicar el método de estimación objetiva, salvo renuncia.
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