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A query was raised regarding the consequences when an activity under the objective estimation method exceeds the specific threshold for employees. The Directorate General of Taxes (DGT) ruled that this necessitates a transition to the direct estimation method in the following year.
Cuestión planteada Método de determinación de rendimientos en el año posterior.
Superar los límites que delimitan el método de estimación objetiva en un período impositivo implica la exclusión de este método en el año inmediato posterior. Esta exclusión conlleva la obligación de aplicar la modalidad simplificada del método de estimación directa durante los tres años siguientes.
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