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V1809-25 13 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Can objective estimation method be resumed in 2027 after ceasing incompatible activity

A taxpayer who was operating under objective estimation began a new activity under direct estimation, forcing a method change. The question arises whether they can revert to objective estimation in 2027 after removing the new activity in 2026.

The question raised

Whether the net income of the agricultural activity may be determined under the objective estimation method in 2027, once the other activity has ceased.

The DGT's ruling

Incompatibility with the direct estimation method causes exclusion from the objective estimation method with effects from the beginning of the immediately following year. This exclusion has a minimum temporal effect of three years. If the incompatible activity ceases in 2026, the taxpayer may apply the objective estimation method again in the 2027 fiscal year, provided that the requirements for its application are met in 2026.

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