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The inquirer asks for the period during which they could apply the objective estimation method after having tacitly waived it at the start of their activity. The DGT responds that the waiver has a minimum effect of three years and that to return to the objective estimation method, the revocation of said waiver must be submitted once those periods have elapsed.
Cuestión planteada Período impositivo en qué podría determinar el rendimiento neto de esta nueva actividad por el método de estimación objetiva.
La renuncia al método de estimación objetiva tiene un efecto temporal mínimo de tres años, durante los cuales el contribuyente debe aplicar el método de estimación directa. Transcurrido este plazo, se puede presentar la revocación de la renuncia para volver al método de estimación objetiva, siempre que se cumplan los límites de su ámbito de aplicación. En el caso concreto, el plazo de tres años finaliza en 2023, por lo que la revocación podría presentarse para 2024.
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