Skip to content
Back to index
V2022-20 19 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa simplificada

Simplified direct estimation method may be applied when starting an economic activity

A taxpayer inquired which yield estimation method should be applied when starting a painting and coating activity in 2020. The DGT ruled that, unless they expressly waive it, they must use the simplified direct estimation method.

The question raised

Question posed: Method for estimating activity yields in 2020.

The DGT's ruling

Upon commencing an economic activity, if the objective estimation method cannot be applied, the net yield must be determined via the simplified modality of the direct estimation method, unless expressly waived. In the event that activity was commenced in the previous year, the turnover limit shall be pro-rated to the year.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact