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The taxpayer asks whether they can use the objective estimation method for two activities started in 2024, having renounced the method in 2023. The DGT rules that this is not possible because a renunciation carries a minimum three-year effect.
Cuestión planteada Si podría determinar el rendimiento neto de las dos actividades iniciadas en 2024 por el método de estimación objetiva.
La renuncia al método de estimación objetiva tiene un efecto temporal mínimo de tres años, durante los cuales el contribuyente debe aplicar el método de estimación directa a todas sus actividades. En este caso, el plazo de tres años finaliza en 2025, por lo que no se puede presentar la revocación de la renuncia en 2024. El contribuyente no podrá determinar el rendimiento por estimación objetiva hasta el período impositivo 2026.
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