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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.
Cuestión planteada Si la nueva actividad podría determinar el rendimiento neto por el método de estimación objetiva.
El contribuyente puede aplicar el método de estimación objetiva en su actividad personal si cumple los requisitos de su ámbito de aplicación. Las operaciones realizadas a través de sociedades mercantiles de las que el sujeto sea accionista o administrador no se computan para determinar dicho ámbito. No obstante, la Administración podría aplicar las instituciones de simulación o conflicto en la aplicación de la norma si considera que los hechos son artificiosos.
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