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V1064-20 24 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Limits on the objective estimation method are not multiplied by the number of co-owners

A taxpayer has requested clarification on how to calculate the limits that prevent the use of the objective estimation method within an agricultural partnership. The Directorate General of Taxes (DGT) has ruled that these limits must be assessed based on the entity's own operations, without multiplying them by the number of partners.

The question raised

Method for computing the exclusionary limits of the objective estimation method.

The DGT's ruling

To define the scope of application of the objective estimation method for entities under the income attribution regime, the exclusionary limits must be assessed based on the operations carried out by the entity itself. These limits cannot be multiplied based on the number of partners in the entity.

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