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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.
Cuestión planteada Si, en 2020, puede determinar el rendimiento neto de la actividad por el método de estimación objetiva.
La actividad de comercio al por menor de carne y despojos (epígrafes 642.1, 2, 3 y 4 del IAE) está incluida en el método de estimación objetiva para el año 2020. No obstante, para aplicarlo, se deben cumplir todos los requisitos del artículo 34 del Reglamento del IRPF y no concurrir las causas de exclusión previstas en la normativa.
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