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V1316-20 8 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Switching from direct to objective estimation requires revoking the previous waiver after three years

A taxpayer inquired whether they could apply the objective estimation method after having waived it in 2017. The DGT clarifies that instead of submitting a new waiver, the previous one must be revoked once the minimum three-year period has elapsed.

The question raised

Whether it is possible to submit the waiver of the direct estimation method and determine the net yield of the new activity using the objective estimation method.

The DGT's ruling

The waiver of the objective estimation method has a minimum temporal effect of three years, during which the direct estimation method must be applied to all economic activities. Once this period has elapsed, the revocation of the waiver may be submitted to apply the objective estimation method, provided that the scope of application is met. The revocation must be submitted in December of the year preceding the one in which it is to take effect through the census declaration.

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