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A query was made regarding the threshold of total net income that prevents the use of the objective estimation method (modules). The DGT clarifies that these limits depend on whether the activity is agricultural, livestock, or forestry, and on the transitional provisions applicable to 2016 and 2017.
Cuestión planteada Volumen de rendimientos íntegros que operan como límite para poder aplicar el mencionado método.
Para actividades no agrícolas, ganaderas ni forestales, los límites para 2016 y 2017 son de 250.000 euros de volumen total o 125.000 euros en operaciones con destinatarios empresarios o profesionales. A partir de 2018, los límites vuelven a ser de 150.000 y 75.000 euros respectivamente. Estos límites se computan de forma separada para actividades agrícolas/ganaderas y el resto.
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