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V0502-16 8 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Income limit for the objective estimation method in 2016 is €250,000 per annum

A mussel producer has enquired about the 2015 income limit required to maintain the objective estimation regime in 2016. The DGT specifies that the limit for the total of all economic activities is €250,000 per year.

The question raised

Question posed: What is the income limit that cannot be exceeded in 2015 in order to remain under the objective estimation method in 2016.

The DGT's ruling

For the year 2016, the income volume limit for the objective estimation method is 250,000 euros per year for the set of economic activities, excluding agricultural, livestock, and forestry activities. However, the method may not be applied if the volume of gross returns from operations subject to the obligation to issue invoices to entrepreneurs or professionals exceeds 125,000 euros per year. The activities of spouses, descendants, ascendants, or entities under the income attribution regime must also be computed if they are identical or similar and have a common management.

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