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A transporter claiming to use the objective estimation method queries whether participating in a transport company's capital affects his personal activity regime. The DGT confirms that operations of commercial companies in which an individual is a shareholder are not counted towards the limits of personal activity.
Cuestión planteada Si la participación en la citada sociedad resulta compatible con la permanencia del consultante en el método de estimación objetiva.
El contribuyente puede aplicar el método de estimación objetiva en su actividad individual siempre que cumpla los requisitos de dicho ámbito de aplicación. Las operaciones realizadas a través de sociedades mercantiles de las que el sujeto sea accionista no se computan para determinar el ámbito de aplicación del método en sus actividades personales. No obstante, la Administración podría aplicar las instituciones de simulación o conflicto en la aplicación de la norma si lo considerase necesario.
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