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A taxpayer inquired whether they could apply the direct estimation method in 2021 after having waived the objective estimation method in 2019. The DGT ruled that this is not possible, as the measures introduced by RDL 35/2020 do not apply to waivers submitted prior to 2020.
Cuestión planteada Si, al amparo de lo dispuesto en el Real Decreto-ley 35/2020, podría en 2021 determinar el rendimiento neto de la actividad agrícola por el método de estimación directa.
La renuncia al método de estimación objetiva obliga a permanecer en el método de estimación directa durante un periodo mínimo de tres años. Las excepciones del artículo 10 del RDL 35/2020 solo se aplican a renuncias presentadas para los periodos impositivos 2020 y 2021. Al haber presentado la renuncia en 2019, el contribuyente debe cumplir el plazo de tres años (2019, 2020 y 2021) antes de poder volver al método de estimación objetiva.
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