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V1473-15 12 May 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Return to the objective estimation method is possible after the three-year exclusion period has elapsed

A taxpayer asks when they may return to applying the objective estimation method after having been excluded in 2006 due to incompatibility with direct estimation. The DGT responds that they must wait for the three-year mandatory exclusion period to pass.

The question raised

Question raised: Tax period in which the objective estimation method may be applied.

The DGT's ruling

Exclusion from the objective estimation method requires the application of the simplified direct estimation modality during the following three years. Once these periods have elapsed, if the cause for exclusion no longer exists, the taxpayer must apply the objective estimation method, unless they waive it. Prior to this, it must be verified that the exclusionary limits established annually in the corresponding Order are not exceeded.

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