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V1033-18 24 April 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Direct estimation must be used for all activities if an activity incompatible with the objective estimation method is commenced

A taxpayer who was already using direct estimation commences an activity under the objective estimation method in 2016. The DGT responds that the incompatibility requires the application of direct estimation to all their activities.

The question raised

Question posed: Whether for the tax period [blank], the taxpayer could determine the net yield of the courier services activity using the objective estimation method.

The DGT's ruling

Upon the commencement of an economic activity incompatible with the objective estimation method, a cause for exclusion from this method arises. The taxpayer must determine the net yield of all their activities using the direct estimation method for the following three years. Once these three periods have elapsed, they may return to the objective estimation method provided they do not exceed the established limits.

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