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The taxpayer asks whether they must include the turnover of a limited company in which they are a shareholder to determine eligibility for the objective assessment method in their personal activity. The DGT rules that the operations of commercial companies are not taken into account for this purpose.
Cuestión planteada Si, a los efectos de las magnitudes excluyentes del método de estimación objetiva, deben incluirse los referidos a la sociedad limitada de la que es socio el consultante.
Las operaciones realizadas a través de sociedades mercantiles de las que un contribuyente sea accionista o administrador no se computan para determinar el ámbito de aplicación del método de estimación objetiva en sus actividades personales. Por tanto, la actividad de una sociedad limitada en la que participa el consultante no se tiene en cuenta para estos límites.
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