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V0625-16 16 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Objective estimation method inapplicable if turnover with businesses or professionals exceeds €125,000

A freight carrier inquired whether they could continue using the objective estimation method for tax purposes in 2016. The DGT ruled that this is not permitted because their income from other companies exceeded the €125,000 threshold.

The question raised

Question raised: Whether in 2016 it is possible to continue paying taxes through the module system.

The DGT's ruling

To apply the objective estimation method for Personal Income Tax (IRPF) and the simplified VAT regime, the volume of income must not exceed 250,000 euros per year. However, it may not be applied if the volume of gross returns from transactions with recipients who are entrepreneurs or professionals exceeds 125,000 euros per year. In this case, having had 240,000 euros of income with other companies in 2015, the taxpayer is excluded from these regimes in 2016.

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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