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A self-employed individual using objective estimation asks whether this method remains valid when participating in a community of goods for renting a premises. The DGT confirms that the community of goods method does not affect the individual's business activity.
Cuestión planteada Si puede seguir aplicando el método de estimación objetiva para determinar el rendimiento neto de su actividad económica.
La aplicación del método de estimación objetiva en una comunidad de bienes se realiza con independencia de las circunstancias de sus socios. Por tanto, el método utilizado por la comunidad de bienes no afecta a la actividad empresarial individual del comunero. El consultante podrá seguir aplicando la estimación objetiva en su actividad propia, independientemente de si los rendimientos de la comunidad se califican como actividades económicas o como rendimientos del capital inmobiliario.
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