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V0494-22 10 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Revenue volume for the objective estimation method to be calculated jointly if certain requirements are met

A married couple engaged in the same economic activity has enquired whether they must aggregate their income to determine eligibility for the objective estimation method. The DGT indicates that the calculation shall be joint if the activities are identical or similar and there is a common business address sharing resources.

The question raised

For the purposes of the scope of application of the objective estimation method, calculation of the volume of income.

The DGT's ruling

The general rule is that the volume of income is assessed independently for each taxpayer. However, a joint calculation of the income of the taxpayer, their spouse, descendants, ascendants, and entities under the income attribution regime shall be carried out if the activities are identical or similar (same group in the IAE) and there is a common management sharing personal or material resources. The identity of the activity must be assessed alongside the existence of such common management.

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