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A farmer using the objective estimation method asks how to tax fees received for participating in their spouse's legal litigation. The DGT rules that this income constitutes returns from economic activities and must be taxed under the direct estimation method.
Cuestión planteada 1ª Como debe tributar el importe la minuta.
Las rentas obtenidas por la participación en un litigio judicial, aunque sean esporádicas, se califican como rendimientos de actividades económicas al derivar del ejercicio de una profesión. Al no estar la actividad de abogado incluida en la estimación objetiva, el rendimiento neto debe determinarse por estimación directa. Esto conlleva la exclusión del método de estimación objetiva para el contribuyente durante los tres años siguientes al año en que se produjo la causa de exclusión.
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