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V1383-25 21 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Possibility of applying objective estimation method for teaching activities in IAE 933.9

The consultant asks whether objective estimation can be applied in the Personal Income Tax for teaching activities (IAE 933.9). The DGT responds that this activity is included in the 2025 regulations, provided the requirements are met and no exclusion grounds exist.

The question raised

Whether the net yield of their activity may be determined by the objective estimation method in the Personal Income Tax.

The DGT's ruling

The teaching activities under heading 933.9 of the IAE are included in the objective estimation method pursuant to Order HAC/1347/2024. The net yield may be determined by this method provided that the exclusionary magnitudes of article 3 of said Order are met and no grounds for exclusion occur.

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