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V2026-24 23 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Income from discontinued activities must be included when calculating objective estimation limits

A taxpayer inquired about how to calculate the income and purchase limits for the objective estimation method in 2025 following a change in business activity. The DGT ruled that for the 2025 calculation, 2024 data must be used, which includes the income generated by the activity that was subsequently discontinued.

The question raised

Calculation of the excluding magnitudes of the objective estimation method, by volume of income and by volume of purchases, for 2025.

The DGT's ruling

To delimit the scope of application of the objective estimation method in 2025, the calculation is performed using the gross income and purchases of the year 2024. The volume of gross income for 2024 must include all income obtained during that year, including that from an activity that is no longer carried out in 2025.

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