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V2185-24 11 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Objective estimation may apply to agricultural activities without prior income, subject to joint calculation requirements

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.

The question raised

Whether in 2025 it would be possible to determine the net yield of the agricultural activity using the objective estimation method.

The DGT's ruling

The limits for objective estimation are applied separately to each holder, unless the requirements of Article 31.1.b) of the LIRPF are met. These requirements are that the activities are identical or similar and that there is a common management sharing resources. In principle, as there are no income references from the previous year due to the commencement of activity, the objective method could be applied, subject to verification that joint assessment does not occur.

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