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V1847-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Self-employed can retain objective estimation in a rental property community

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.

The question raised

Whether they may continue to apply the objective estimation method to determine the net income of their economic activity.

The DGT's ruling

The application of the objective estimation method within a community of property is carried out independently of the circumstances of its members. Therefore, the method used by the community of property does not affect the individual business activity of the member. The taxpayer may continue to apply the objective estimation method to their own activity, regardless of whether the returns from the community are classified as economic activities or as income from real estate capital.

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