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V0547-16 10 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Limits for the objective estimation method applied separately by activity type

A query was made regarding the application of the new net income limits for the objective estimation method in 2016. The DGT clarifies that limits are calculated separately for non-agricultural activities and for agricultural, livestock, and forestry activities.

The question raised

Question posed: Application, in 2016, of the new limits based on the volume of net income, which delimit the scope of application of the objective estimation method.

The DGT's ruling

The limits based on the volume of net income are computed separately for the set of economic activities (excluding agricultural, livestock, and forestry activities) and for the set of agricultural, livestock, and forestry activities. If an activity exceeds the established limits, the taxpayer is excluded from the objective estimation method for all their activities due to the incompatibility between direct and objective estimation.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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