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The taxpayer asks whether income obtained over a period of less than one year must be annualized to calculate the income limit for the objective estimation method. The DGT responds that, although the general rule for activities started in the previous year is to annualize the income, this exception does not apply to seasonal activities.
Question posed: Whether, for the determination of the exclusionary threshold based on volume of income, the income obtained during the period of the activity's development must be annualized.
To determine the exclusionary threshold based on volume of income under the objective estimation method, the income from the immediately preceding year is computed. If the activity commenced in the previous year, the income is annualized, except for seasonal activities carried out over a period not exceeding 180 days. In the case of seasonal activities, the threshold shall be determined according to the income obtained during the period of the previous year in which the activity was exercised.
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