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A freight carrier asks whether they can return to the objective estimation method in 2021 after being excluded for exceeding the income threshold in 2017. The DGT rules that, once the mandatory three-year period under direct estimation has been completed, the taxpayer may return to the objective method provided all requirements are met.
Cuestión planteada Si, en 2021, podría determinar el rendimiento neto de la actividad 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, el contribuyente puede volver al método de estimación objetiva, siempre que en el año inmediato anterior cumpliese los requisitos exigidos para su aplicación. En este caso, tras los ejercicios 2018, 2019 y 2020, podría aplicar el método objetivo en 2021 si no superó las magnitudes límite en 2020.
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