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A taxpayer performing teaching activities under the direct estimation method started an agricultural activity and sought clarification on whether they could use the objective estimation method in 2025. The DGT indicates that, due to previous incompatibility, they must apply the direct estimation method for three years, potentially accessing the objective method in 2025 if requirements are met.
Cuestión planteada Si, en 2025, puede determinar el rendimiento neto de la actividad agrícola por el método de estimación objetiva.
La incompatibilidad entre la estimación directa y la objetiva genera una exclusión del método de estimación objetiva durante tres años. En este caso, la causa de exclusión opera durante 2022, 2023 y 2024. Al desaparecer la causa de exclusión en 2023, en 2025 será posible determinar el rendimiento de la actividad agrícola por estimación objetiva, siempre que se cumplan los requisitos de dicho método.
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