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V2282-14 5 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Exclusion from the objective estimation method applies from the start of the following year

A query was made regarding which tax period the exclusion from the objective estimation method due to incompatibility would apply to. The DGT ruled that the exclusion takes effect from the beginning of the year following the one in which the circumstance triggering the exclusion occurs.

The question raised

Tax period in which the objective estimation method could be applied.

The DGT's ruling

The exclusion from the objective estimation method takes effect from the beginning of the year immediately following that in which the circumstance of exclusion occurs. If the cause for exclusion ceases to exist, the taxpayer may return to the method provided they met the application requirements in the preceding tax period. Depending on whether the incompatible activity commenced before or after the transport activity, the exclusion and the subsequent return to the method will vary in their years of application.

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