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V0389-20 20 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Income limits for the objective estimation method increase to €250,000 and €125,000 for 2020

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.

The question raised

Excluded magnitudes by income for 2020.

The DGT's ruling

For the 2020 fiscal year, the volume of gross income for the objective estimation method may not exceed 250,000 euros across all economic activities (excluding agricultural, livestock, and forestry activities). In transactions subject to the obligation to issue invoices to entrepreneurs or professionals, the limit for such gross income is 125,000 euros.

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