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A vehicle repairer providing services abroad asks whether the objective estimation method can be used. The DGT responds that it cannot be applied as the activity takes place outside the IRPF scope.
Cuestión planteada Si puede determinar el rendimiento neto de la actividad por el método de estimación objetiva.
El método de estimación objetiva no puede aplicarse cuando las actividades económicas se desarrollen, total o parcialmente, fuera del ámbito de aplicación del IRPF. Al realizarse las reparaciones de vehículos en otros países, el contribuyente queda excluido de este método y debe determinar el rendimiento neto por estimación directa.
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