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A taxpayer has inquired whether the sale and packaging of live bait can be taxed using the objective assessment method for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this depends on the IAE classification: if it is classified as retail trade (heading 659.7), the objective method may be used, but if it involves manufacturing (heading 494.2), the direct assessment method must be applied.
Question posed: Whether the net yield of this activity could be determined by the objective estimation method.
If the activity is classified under heading 659.7 of the IAE (retail sale of small animals), the objective estimation method of the IRPF may be applied provided that the legal limits are not exceeded. However, if the packaging requires machinery or specialized techniques and is classified under heading 494.2 (manufacturing), it must be taxed under the direct estimation method. In the latter case, the incompatibility would prevent the use of objective estimation for any other activity.
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