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A taxpayer asks if the objective estimation method can be applied in 2025 for a new trading activity, as their income and spouse's income in 2024 exceeded 250,000 euros from agricultural activities. The DGT states that income is jointly calculated if activities are similar and share common direction.
Cuestión planteada Si la consultante puede determinar el rendimiento neto de su nueva actividad con arreglo al método de estimación objetiva en 2025, teniendo en cuenta que en 2024 la suma del volumen de ingresos de ambos cónyuges supera los 250.000 euros.
El cómputo del límite de ingresos para la estimación objetiva es conjunto entre cónyuges si las actividades son idénticas o similares y existe una dirección común compartiendo medios. Si la actividad inicia en diciembre de 2024, se computan los ingresos de 2023, permitiendo el método si no hubo actividad previa. Si inicia en enero de 2025, la aplicación del método dependerá de si se cumplen los requisitos de dirección común y de si los ingresos de 2024 superan los límites.
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