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The taxpayer asks whether she can continue using objective estimation for her agricultural activity after starting a new beauty salon activity under direct estimation. The DGT responds that in the year of the change, both methods may be maintained, but from the following year, it will be mandatory to use direct estimation for all activities.
Question posed: Whether, in 2020, she may continue to determine the net yield of the agricultural activity using the objective estimation method.
There is an incompatibility between direct estimation and objective estimation, requiring the application of the direct method to all economic activities. However, this incompatibility does not take effect in the year in which an activity is started for which objective estimation is waived with respect to the activities that were already being carried out. Therefore, in the year of the change, both methods may be combined, but from the following year, both must be taxed under direct estimation.
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