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A taxpayer who switched from objective estimation to simplified direct estimation in 2019 due to exceeding limits asks whether they can resume objective estimation in 2025. The DGT responds that, as the three-year exclusion period has expired, they may reapply provided the requirements of the objective method are met.
Question posed: Whether it is possible to reapply the objective estimation method in 2025.
The exclusion from the objective estimation method requires the application of the simplified direct estimation modality during the three years following the cause of exclusion. Once said three-year period has elapsed, the taxpayer may determine their net income using the objective estimation method, provided they comply with the requirements delimiting its scope of application.
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