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V0983-24 10 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Objective estimation method applicable to olive farming activities

An owner of an olive grove with yields below 6,000 euros, who also works as an employee, has enquired whether they can use the objective estimation method for tax purposes. The Directorate General for Taxes (DGT) has ruled that their activity is eligible for this method, provided all regulatory requirements are met.

The question raised

Whether it is possible to determine the yield of the agricultural activity dedicated to olive trees through the objective estimation method.

The DGT's ruling

The taxpayer's agricultural activity is included in the objective estimation method for Personal Income Tax (IRPF) pursuant to Order HFP/1359/2023. To this end, the excluding thresholds set forth in Article 3 of said Order must be met, and no grounds for exclusion may apply. Being an employee does not constitute a ground for exclusion from this method.

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