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V2502-23 18 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Spouse of taxpayer may apply objective estimation method individually

A query was raised regarding whether a taxpayer's spouse can apply the objective estimation method to her own activities. The DGT ruled that, as the activities are not identical or similar, the rule for the individual calculation of mutually exclusive magnitudes remains applicable.

The question raised

Whether his wife could determine the net income of the activities she is going to carry out using the objective estimation method.

The DGT's ruling

The exclusive magnitudes of the objective estimation method are evaluated, as a general rule, independently for each taxpayer. Joint computation with a spouse only proceeds if the activities are identical or similar and there is a common management. Since the activities of the applicant and his wife are not identical or similar, the spouse may apply the objective estimation method individually provided that she meets the requirements of the regulations.

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