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A taxpayer engaged in food trading under the objective estimation method asks whether participation in a community of property prevents them from continuing to use this method. The DGT rules that there is no incompatibility if the activities are distinct.
Cuestión planteada Si puede seguir determinando el rendimiento neto de la actividad de comercio al por menor de productos alimenticios por el método de estimación objetiva.
El método de estimación objetiva de la comunidad de bienes no afecta a la actividad empresarial individual del consultante, y viceversa. No se aplica la incompatibilidad entre estimación objetiva y directa si las actividades no son idénticas o similares con dirección común. El consultante puede seguir en estimación objetiva siempre que cumpla las magnitudes excluyentes del método.
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