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A query was made regarding the income and purchase limits for applying the objective estimation method from 2016 onwards. The DGT clarifies that these limits depend on whether the activity is agricultural, livestock, or forestry, and applies transitional thresholds for 2016 and 2017.
Cuestión planteada 1ª Límites para la aplicación del método de estimación objetiva a partir de 2016.
Para actividades no agrícolas, ganaderas o forestales, los límites de rendimientos íntegros en 2016 y 2017 son de 250.000 euros, o 125.000 euros si el destinatario es empresario o profesional. El límite de compras para estos ejercicios es de 250.000 euros. A partir de 2018, los límites vuelven a ser de 150.000 euros para rendimientos íntegros y 150.000 euros para compras. Además, las compensaciones percibidas por empresarios del régimen especial de agricultura deben incluirse en el volumen de ingresos para el cómputo del límite.
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