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A query was raised regarding whether the income volume limit for applying the objective estimation method must follow the temporal criterion selected by the taxpayer. The DGT ruled that income shall be computed according to the accrual basis or the cash basis chosen by the taxpayer.
Cuestión planteada Si a efectos del ámbito de aplicación del método de estimación objetiva del IRPF, los rendimientos íntegros computables se determinarán, o no, en función del criterio temporal por el que se hubiese optado.
Los rendimientos íntegros para delimitar el ámbito de la estimación objetiva serán los que deban imputarse en cada período impositivo según el criterio de imputación temporal seguido por el contribuyente. Esto incluye tanto el criterio de devengo como el de cobros y pagos, según la opción ejercida por el interesado.
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