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V0870-20 15 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Butchery activities included in the objective estimation method for 2020

A butcher enquires whether she can calculate her net income using the objective estimation method in 2020. The DGT responds that her activity is included in this method, provided all legal requirements are met.

The question raised

Whether, in 2020, the net income of the activity may be determined by the objective estimation method.

The DGT's ruling

The retail trade of meat and offal (headings 642.1, 2, 3 and 4 of the IAE) is included in the objective estimation method for the year 2020. However, to apply it, all requirements of article 34 of the IRPF Regulation must be met and the exclusion causes provided for in the regulations must not occur.

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