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The DGT confirms that revocation of renunciation to objective estimation must be carried out through the census declaration form.
Cuestión planteada Si es posible presentar la revocación a la renuncia al método de estimación objetiva en el IRPF a través de la presentación del pago fraccionado del primer trimestre del año.
La revocación de la renuncia al método de estimación objetiva debe realizarse en todo caso a través del modelo de declaración censal, según el apartado 4 del artículo 33 del Reglamento del IRPF. No existe la posibilidad de realizar una revocación tácita mediante la presentación del pago fraccionado del primer trimestre. Para las renuncias expresas, la revocación debe presentarse en el mes de diciembre anterior al año en que deba surtir efectos.
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