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A query was made regarding the income limits for applying the objective estimation method for the 2020 tax year. The DGT clarifies that, due to a regulatory amendment, the income thresholds have been increased for said year.
Cuestión planteada Magnitudes excluyentes por ingresos para 2020.
Para el ejercicio 2020, el volumen de rendimientos íntegros para el método de estimación objetiva no podrá superar los 250.000 euros en el conjunto de actividades económicas (excepto agrícolas, ganaderas y forestales). En operaciones con obligación de expedir factura a empresarios o profesionales, el límite de estos rendimientos íntegros es de 125.000 euros.
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