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A farmer inquires whether they can return to the objective estimation method in 2018 after having previously renounced it. The DGT clarifies that the renunciation must be revoked in December and it must be verified that the established income limits are not exceeded.
Question posed: Whether for the 2018 fiscal year they may return to taxation under the objective estimation method and whether they must submit any communication to the Tax Agency for this purpose and within what timeframe.
The waiver of the objective estimation method has effects for a minimum period of three years and is tacitly extended unless revoked. To return to the method, the revocation must be carried out during the month of December preceding the year in which it is to take effect. However, the return is not automatic, as it must be verified that the income limits were not exceeded in the previous year (250,000 euros for agricultural activities in this case). For the calculation of this limit, current and capital subsidies are not taken into account.
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