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A taxpayer who used direct estimation in 2025 for a ceased activity asks whether objective estimation can be used in 2026 for a new activity. The DGT responds that it cannot, due to the three-year exclusion period.
Cuestión planteada Si el consultante puede determinar el rendimiento neto de su nueva actividad en 2026 con arreglo al método de estimación objetiva en el IRPF.
La incompatibilidad entre la estimación directa y la objetiva genera una exclusión del método objetivo durante los tres años siguientes. Como la incompatibilidad se inició en 2025, esta permanece operativa durante 2025, 2026 y 2027. Por tanto, en 2026 no es posible determinar el rendimiento neto de la nueva actividad mediante la estimación objetiva.
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