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A taxpayer managing a bar under the objective estimation method who also rents out commercial premises has enquired whether they can maintain this method. The DGT has ruled that compatibility depends on whether the rental income is classified as an economic activity or as income from real estate capital.
Question posed: Whether the net income of the bar activity can be determined using the objective estimation method.
An incompatibility exists between the objective estimation and the direct estimation if the leasing of the premises is classified as an economic activity. For the rental to constitute an economic activity, at least one person must be employed under a full-time employment contract. If the rental is considered income from real estate capital, there is no incompatibility and the objective estimation for the bar may be maintained.
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