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A transporter claiming to be taxed under objective estimation asks whether hiring as an employee by a transport company would affect this regime. The DGT confirms that a self-employed labour relationship does not impact the application of objective estimation for personal activities.
Cuestión planteada Si el hecho de ser trabajador por cuenta ajena de la sociedad resulta compatible con la permanencia del consultante en el método de estimación objetiva.
El contribuyente puede determinar el rendimiento neto de su actividad económica por el método de estimación objetiva siempre que cumpla individualmente con los requisitos de dicho método. El hecho de ser contratado por una sociedad mercantil como trabajador por cuenta ajena no altera el ámbito de aplicación de la estimación objetiva para las actividades que desarrolle a título personal. No obstante, la Administración podría aplicar las instituciones de simulación o conflicto en la aplicación si los hechos fueran artificiosos.
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