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V1265-23 12 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Income limits for objective estimation are computed jointly if spouses have similar activities and a common address

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.

The question raised

Method of calculating the excluding magnitudes by volume of income for the objective estimation method or, where applicable, the simplified direct estimation method, in each of the options being considered.

The DGT's ruling

The limits for the objective estimation or simplified direct estimation methods apply separately to each spouse managing their own self-employed activity. However, if the objective estimation method is used, the calculation shall be joint if the activities are identical or similar and there is common management sharing personal or material resources. If the activity is under a joint ownership regime, the limits are calculated within the scope of the activity as a whole.

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