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An architect inquired whether they could apply the objective estimation method and if they could work without registering with the RETA (Self-Employed Regime). The Directorate-General for Taxes (DGT) ruled that architectural activities are not included in the objective estimation method.
Cuestión planteada 1ª Si puede determinar el rendimiento neto de la actividad por el método de estimación objetiva.
La actividad de arquitecto no se encuentra incluida entre las actividades económicas a las que es de aplicación el método de estimación objetiva según la Orden HAC/1155/2020. Por tanto, el consultante debe determinar el rendimiento neto de su actividad mediante el método de estimación directa.
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