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A taxpayer who previously operated under the direct estimation method wishes to know if their new transport activity can be taxed using the objective estimation method. The DGT states that the three-year exclusion period following the previous activity must be observed.
Cuestión planteada Si puede determinar el rendimiento neto de la actividad de transporte de mercancías por carretera por el método de estimación objetiva.
La incompatibilidad entre estimación directa y objetiva conlleva la exclusión del método objetivo durante tres años. Si la causa de incompatibilidad desaparece tras ese periodo, se podría aplicar la estimación objetiva en la nueva actividad, siempre que se comprueben los límites excluyentes establecidos en la normativa.
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