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V1358-26 3 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Siblings may apply individual objective estimation if income limits not exceeded

The DGT confirms that three siblings sharing a boat through a community of goods may compute their incomes individually, provided they are not direct relatives and their incomes do not exceed the exclusion thresholds.

The question raised

Question posed: Whether, in the case where the objective estimation method can be applied, the mutually exclusive magnitudes would be computed individually.

The DGT's ruling

The magnitude based on volume of income is assessed independently for each taxpayer, unless identical or similar activities occur under common management and involve the participation of a spouse, descendants, or ascendants. In the case of siblings, their income is not computed jointly. Furthermore, if the community of property carries out a different activity, the entity method does not affect that of the community members.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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