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V1287-16 30 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Reverting to the objective estimation method via first quarterly payment possible

A taxpayer had revoked their waiver of the objective estimation method in December to return to it in 2016. The DGT ruled that they may waive the method again if they submit the first quarterly payment of the year using Form 130.

The question raised

Whether the waiver of the objective estimation method can be considered as having been submitted again if the first fractional payment is submitted via Form 130.

The DGT's ruling

The waiver of the objective estimation method may be express or tacit. If the first fractional payment of the year is submitted in the form prescribed for the direct estimation method (Form 130), the waiver shall be deemed to have been submitted again. This new waiver shall take effect for a minimum period of three years.

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