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V2053-24 25 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Objective estimation may apply to personal activities without including corporate income

A managing partner of a transport company asks whether their new personal activity could be taxed using the objective estimation method. The DGT confirms this is possible provided legal requirements are met, as the income from companies in which they are a partner or director is not included when calculating the relevant limits.

The question raised

Whether the new activity could determine the net yield through the objective estimation method.

The DGT's ruling

The taxpayer may apply the objective estimation method in their personal activity if they meet the requirements of its scope of application. Operations carried out through commercial companies in which the subject is a shareholder or administrator are not counted to determine said scope. Notwithstanding, the Administration could apply the doctrines of simulation or conflict in the application of the rule if it considers the facts to be artificial.

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