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A taxpayer transitioning from telephone installation services to taxi driving services has enquired whether they may use the objective estimation method. The DGT has ruled that this is permissible, provided that no exclusion criteria apply upon the commencement of the new activity.
Cuestión planteada Si puede determinar el rendimiento neto de la actividad de transporte por auto-taxi por el método de estimación objetiva.
Es posible determinar el rendimiento neto de la actividad de transporte por auto-taxi mediante el método de estimación objetiva. Para ello, no deben existir causas de exclusión en el momento de iniciar la actividad, como desarrollar otra actividad económica incompatible. Asimismo, se deben cumplir los límites excluyentes del método y el periodo mínimo de tres años si aplica.
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