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V1617-22 4 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Limited company turnover excluded from objective estimation method limits

A taxpayer engaged in vehicle repair under the objective estimation method inquired whether income from their limited company should be included when calculating exclusion limits. The DGT ruled that turnover from commercial companies is not taken into account when determining the scope of this method for activities carried out by the taxpayer in their personal capacity.

The question raised

Whether, for the purposes of the exclusionary magnitudes of the objective estimation method, those relating to the limited liability company must be included.

The DGT's ruling

The taxpayer may apply the objective estimation method in their personal activity provided that they individually meet the legal requirements. Operations carried out through commercial companies in which the taxpayer is a shareholder are not counted to determine the scope of application of this method in their personal activities. Therefore, the activity of a limited liability company in which they participate is not taken into account for this calculation.

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