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V1446-24 14 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Calculation of magnitudes for objective estimation must be performed jointly if two requirements are met

The taxpayer asks whether income and purchases should be calculated individually or jointly with the community of property assets in which they participate when applying the objective estimation method. The DGT responds that, although the general rule is independent calculation, a joint calculation must be carried out if the activities are identical or similar and there is common management sharing resources.

The question raised

Compatibility of the methods for determining yields used by the consultant and the property communities in which they participate.

The DGT's ruling

The exclusive magnitudes of the objective estimation method are evaluated, as a general rule, independently for each taxpayer. However, the calculation shall be joint if two circumstances concur: that the economic activities are identical or similar and that there is a common management sharing personal or material resources. In the latter case, the activities of the spouse, descendants, ascendants, and the income attribution entities in which they participate shall also be included.

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