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V0464-26 27 February 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Objectivity method limits remain at 250,000 and 125,000 euros for 2025

The consultant asks whether the objective estimation method can be applied in 2025 after the non-validation of Royal Decree-Law 9/2024. The DGT responds that, for legal security, the high thresholds for income and revenue remain in place.

The question raised

Question posed: Whether the objective estimation method may be applied in 2025 given the non-validation of Royal Decree-Law 9/2024 regarding the exclusionary magnitudes of the aforementioned method.

The DGT's ruling

Due to the repeal of Royal Decree-Law 9/2024 in January 2025, the limits of 250,000 euros for the volume of gross income and 125,000 euros for transactions with entrepreneurs or professionals remain in effect during 2025. Likewise, the limit for purchases of goods and services remains at 250,000 euros. These amounts are applied to determine whether the objective estimation method may be used based on the data from the previous year.

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