Skip to content
Back to index
V1458-25 5 August 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa simplificada

Simplified direct estimation applies if activity is subjective and no renunciation is made

A taxpayer starting an activity not covered by objective estimation asks which calculation method to use when direct simplified estimation is not marked in their registration. The DGT responds that the simplified direct estimation method should apply, unless expressly renounced.

The question raised

Question posed: Method for estimating activity income in 2024.

The DGT's ruling

Taxpayers performing activities not included in the objective estimation method must determine their net income using the simplified modality of the direct estimation method. This obligation remains in effect provided that said modality is not expressly waived. In the case of commencement of activity, the turnover limit shall be annualized.

Email
Contact