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V1149-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa simplificada

Provision and hard-to-justify expense rate for simplified direct estimation set at 5% for 2024

A query was raised regarding whether the deduction rate for provisions and hard-to-justify expenses under the simplified direct estimation method would be 7% in 2024. The Directorate-General for Taxes (DGT) clarified that the 7% rate applied only to the 2023 tax year.

The question raised

Whether the deduction percentage for the total of deductible provisions and expenses difficult to justify under the simplified direct estimation method will be 7 percent in the 2024 tax period.

The DGT's ruling

The percentage applicable in 2024 is 5 percent of the net yield, excluding this concept, with an annual limit of 2,000 euros. The fifty-sixth additional provision of the LIRPF limited the 7 percent rate exclusively to the 2023 tax period.

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