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A query was raised regarding how to compute income limits for applying the objective estimation or simplified direct estimation method when two spouses start separate agricultural activities. The DGT ruled that, as a general rule, limits are applied individually, unless specific requirements for joint computation are met.
Cuestión planteada Forma de computar las magnitudes excluyentes por volumen de ingresos del método de estimación objetiva o, en su caso, del método de estimación directa simplificada, en cada una de las opciones que barajan.
Los límites de los métodos de estimación objetiva o directa simplificada se aplican por separado a cada cónyuge que gestione su actividad por cuenta propia. No obstante, si se utiliza el método de estimación objetiva, el cómputo será conjunto si las actividades son idénticas o similares y existe una dirección común compartiendo medios personales o materiales. Si la actividad es en régimen de cotitularidad, los límites se computan dentro del conjunto de la actividad.
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