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A member of an agricultural community of assets asks whether they can use the objective estimation method in 2025. The DGT indicates that, having started individual activity in 2024, there are no income references to apply the limit, although it warns that this could change if the joint calculation of limits with family members or income attribution entities is applied.
Cuestión planteada Si en 2025 podría determinar el rendimiento neto de la actividad agrícola por el método de estimación objetiva.
Los límites para la estimación objetiva se aplican por separado a cada titular, salvo que se cumplan los requisitos del artículo 31.1.b) de la LIRPF. Estos requisitos son que las actividades sean idénticas o similares y que exista una dirección común compartiendo medios. En principio, al no tener referencias de ingresos del año anterior por iniciar actividad, se podría aplicar el método objetivo, sujeto a la verificación de no concurrir el cómputo conjunto.
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