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V1369-18 24 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Limits for the objective estimation method in 2019 shall be those established by Rule 3 of Article 31 LIRPF

A query was raised regarding whether the special limits for the objective estimation method introduced by Royal Decree-Law 20/2017 would apply to the 2019 tax year. The DGT ruled that this amendment only affects the 2018 tax period.

The question raised

Question raised: Application of the limits established in said transitional provision to the 2019 tax period.

The DGT's ruling

The new wording of the thirty-second transitional provision of Law 35/2006, introduced by Royal Decree-Law 20/2017, only affects the 2018 fiscal year. For the 2019 tax period, the limits established in rule 3 of section 1 of article 31 of the Personal Income Tax Law shall apply.

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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