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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 determinar el ámbito de aplicación del método de estimación objetiva en 2016, se deben tomar como referencia los rendimientos íntegros y el volumen de compras en bienes y servicios del año 2015. Si en dicho año anterior se superaron los límites establecidos, el contribuyente queda excluido del método en 2016. Para los ejercicios 2016 y 2017, la disposición transitoria trigésima segunda de la Ley 35/2006 eleva temporalmente los límites de rendimientos y compras.
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