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V0726-23 27 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Calculation of income volume for objective estimation must be performed jointly if two requirements are met

A taxpayer providing courier services has requested clarification on how to calculate the volume of income for the objective estimation method. The DGT explains that while the general rule is individual calculation, the income volume of family members and income-attributing entities must be aggregated if the activities are similar and there is common management.

The question raised

Computation of the volume of income for the purposes of the objective estimation method.

The DGT's ruling

The volume of income for the objective estimation method is assessed independently for each taxpayer, unless two circumstances concur: that the economic activities are identical or similar (same group in the IAE) and that there is a common management sharing personal or material resources. In that case, the income of the taxpayer, their spouse, descendants, ascendants, and the entities under the income attribution regime in which they participate shall be computed jointly.

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