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A query was raised regarding whether the income of a married couple must be summed or calculated separately to determine the income limit for the objective estimation method. The DGT ruled that, although the general rule is individual calculation, the income of the spouse, descendants, and ascendants must be aggregated if the activities are identical or similar and there is common management.
Cuestión planteada Si a efectos del volumen de ingresos que delimita el ámbito de aplicación del método de estimación objetiva, deben computarse los ingresos del matrimonio o de cada cónyuge separadamente.
La magnitud por volumen de ingresos se evalúa de forma independiente por cada contribuyente, salvo que concurran dos circunstancias: que las actividades económicas sean idénticas o similares (mismo grupo en el IAE) y que exista una dirección común compartiendo medios personales o materiales. Si se cumplen ambos requisitos, el cómputo debe realizarse de forma conjunta incluyendo los ingresos del cónyuge, descendientes, ascendientes y entidades en régimen de atribución de rentas en las que participen.
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