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The consultant asks whether exceeding income or purchase limits in 2015 excludes a taxpayer from the objective estimation method in 2016. The DGT responds that, according to the regulations, the reference figures are from the immediately preceding year.
Cuestión planteada Si se queda excluido de la estimación objetiva, en el caso de que en 2015 se superasen los límites que delimitan el ámbito de aplicación.
Para el ejercicio 2016, el ámbito de aplicación del método de estimación objetiva toma como referencia los rendimientos íntegros y el volumen de compras de 2015. Si en 2015 se superan los límites establecidos, el contribuyente queda excluido de dicho método en 2016. No obstante, para 2016 y 2017, la disposición transitoria trigésima segunda de la Ley 35/2006 aumenta los límites de rendimientos íntegros y de compras.
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