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A query was raised regarding whether an agricultural community of property can tax under the objective estimation method when one of its members uses the direct estimation method. The DGT ruled that the community's method does not affect that of its members, unless the activities are identical or similar and share common management.
Cuestión planteada Si la comunidad de bienes constituida para desarrollar la actividad agrícola, podría tributar por el método de estimación objetiva.
La aplicación del método de estimación objetiva en entidades en régimen de atribución se realiza con independencia de las circunstancias de sus socios. No existe incompatibilidad entre el método de la comunidad y el de los comuneros, a menos que las actividades sean idénticas o similares y exista una dirección común con medios compartidos. En ese caso, se computarían las operaciones de todos los implicados.
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