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V1353-17 2 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Different business activities are not aggregated for the objective estimation method

A taxpayer has enquired whether the magnitudes of their individual business activity and those of a community of property should be combined to determine if the thresholds for the objective estimation method have been exceeded. The Directorate General for Taxes (DGT) has ruled that joint calculation is not required if the activities are not identical or similar.

The question raised

Whether, to determine the magnitudes excluding the objective estimation method, the joint calculation of both activities must be considered or if the magnitudes of each activity are computed independently.

The DGT's ruling

For the calculation of magnitudes that exclude the objective estimation method, the activities of the taxpayer and their family members or entities under the income attribution regime must be summed only if the activities are identical or similar (same group in the IAE) and there is a common management sharing resources. In this case, as they are not classified in the same IAE group, joint calculation is not applicable.

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