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A partnership (comunidad de bienes) inquired whether its bread and dairy trading activity could be considered ancillary to its café activity, allowing it to be taxed under only one of them via the objective estimation method. The Directorate General for Taxes (DGT) ruled that both are independent activities.
Cuestión planteada Si la actividad clasificada en el epígrafe 644.1 podría considerarse como accesoria a la otra, tributando solamente en estimación objetiva la clasificada en el epígrafe 672.3.
Según el artículo 38 del Reglamento del IRPF, se consideran actividades independientes cada una de las recogidas específicamente en las Órdenes ministeriales que regulan el método de estimación objetiva. Dado que ambas actividades de la consultante están incluidas en la Orden HFP/1335/2021, se consideran independientes para la aplicación de dicho método.
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