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V0638-16 16 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Higher thresholds for applying objective estimation in 2016 and 2017 due to transitional provision

The applicant inquires about the new limits for gross income and purchase volume required to use the objective estimation method in 2016. The DGT clarifies that, pursuant to the thirty-second transitional provision, the thresholds for non-agricultural activities are temporarily increased in 2016 and 2017.

The question raised

Application, in 2016, of the new limits based on the volume of gross income and the volume of purchases, which define the scope of application of the objective estimation method.

The DGT's ruling

For 2016 and 2017, the limits for gross income from non-agricultural activities are set at 250,000 euros for the total set of activities and at 125,000 euros for transactions with entrepreneurs or professionals. The limit for the volume of purchases of goods and services must not exceed 150,000 euros per year. If these amounts are exceeded in the previous year, the taxpayer is excluded from the objective estimation method.

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