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V0735-15 6 March 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Exclusion from the objective estimation method due to exceeding turnover limits with special clients

A plumbing professional inquires whether they can continue using the objective estimation method after invoicing specific clients. The DGT rules that, upon exceeding the income limits derived from certain entities, the professional is excluded from this method.

The question raised

Cuestión planteada Aplicación, en 2014, del límite excluyente del método de estimación objetiva por rendimientos íntegros.

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