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The taxpayer enquires whether they may use the objective estimation method and the simplified VAT scheme after having been a partner in a civil society. The DGT clarifies that new limits apply based on gross income derived from entities subject to withholding tax.
Question posed: Whether the consultant can determine the net income of the activity through the objective estimation method, as well as pay taxes under the simplified special VAT regime.
To apply the objective estimation method, the gross income limits of the previous year must not be exceeded. If the activity originates from subjects subject to withholding, there is a limit of 225,000 euros, or 50,000 euros if these represent more than 50% of the total volume. In this case, as no individual activity was carried out in 2012, there is no impediment due to this limit.
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