Skip to content
Back to index
V1201-17 18 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

The limit on gross income for objective estimation is calculated according to the taxpayer's chosen temporal imputation method

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.

The question raised

Whether, for the purposes of the scope of application of the objective estimation method of the Personal Income Tax (IRPF), the computable gross income shall be determined, or not, based on the temporal criterion selected.

The DGT's ruling

The gross income used to delimit the scope of the objective estimation method shall be those that must be imputed in each tax period according to the temporal imputation criterion followed by the taxpayer. This includes both the accrual basis and the cash basis, depending on the option exercised by the interested party.

Book your free first meeting