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The applicant asks whether they can use the objective estimation method in 2013 for their coating activity. The DGT rules that, as the annual income from withholding agents increases, it exceeds the established limits, necessitating the use of direct estimation.
Question posed: Whether it is possible, in 2013, to determine the net income of the activity using the objective estimation method.
For activities subject to withholding, the objective estimation method cannot be applied if the gross income from the previous year originating from withholding agents exceeds 225,000 euros, or if it exceeds 50,000 euros and represents more than 50% of the total volume. In this case, as the activity has been partially commenced, the volume of income must be annualized to verify compliance with these limits.
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