Skip to content
Back to index
V0642-20 31 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Return to objective estimation method in 2020 possible after cessation of incompatible activity

A taxpayer has enquired whether they can apply the objective estimation method for 2019 and 2020 after having held two incompatible activities. The DGT indicates that the direct estimation method must be used for 2019, whereas the objective method may be used in 2020 provided the exclusion period has elapsed and the relevant limits are not exceeded.

The question raised

Whether it would be possible, in 2019 and 2020, to determine the net yield of the activity being maintained using the objective estimation method.

The DGT's ruling

The exclusion from the objective estimation method due to incompatibility of activities takes effect from the beginning of the year immediately following the cause. Once the activity generating the incompatibility has ceased, the yield must be determined by the direct estimation method during the year of cessation. For the following year, if the minimum exclusion period of three years has already elapsed, the objective estimation method may be applied, provided that the limits established in the corresponding ministerial Order are not exceeded.

Book your free first meeting