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A taxpayer inquired whether their activities involving the production of food products and the wholesale of frozen goods could be taxed under the objective estimation method. The Directorate General for Taxes (DGT) ruled that these activities were not included in the regulations for the 2021 tax year.
Cuestión planteada Si el rendimiento neto de estas actividades se puede determinar por el método de estimación objetiva.
Las actividades que pueden acogerse al método de estimación objetiva en 2021 están determinadas por los artículos 1 y 2 de la Orden HAC/1155/2020. Como las actividades de la consultante no figuran en dichos artículos, no podrá determinar su rendimiento neto mediante este método.
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