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The DGT confirms that exceeding income or purchase limits in 2015 does not exclude a taxpayer from the objective estimation method in 2016, as the limits are based on the immediately preceding year's figures.
Question posed: Whether one is excluded from the objective estimation method in the event that the limits defining the scope of application were exceeded in 2015.
The scope of application of the objective estimation method is determined according to the immediately preceding year. For the 2016 tax year, the total income and the volume of purchases of goods and services carried out in 2015 must be considered. If the limits established in Article 31.1.3a of the LIRPF are exceeded in 2015, the taxpayer shall be excluded from the application of this method in 2016.
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