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A taxpayer inquired whether they could return to the IRPF objective estimation method and the simplified VAT regime after having previously withdrawn from them. The DGT ruled that, since the withdrawal was not revoked in 2023, the taxpayer must remain under the direct estimation method, though they may request the change for 2024.
Cuestión planteada Si, esta nueva actividad que va a iniciar, puede determinar el rendimiento neto por el método de estimación objetiva y tributar por el régimen especial simplificado del IVA.
La renuncia al método de estimación objetiva tiene un efecto mínimo de tres años y se mantiene vigente mientras no se revoque expresamente. Como la renuncia de julio de 2020 finalizó su periodo mínimo en 2022 y no se presentó revocación para 2023, este año debe aplicar la estimación directa y el régimen general de IVA. Para 2024, podrá presentar la revocación para volver a la estimación objetiva y al régimen simplificado de IVA, siempre que la actividad esté incluida en dichos regímenes y se cumplan los límites de aplicación en 2023.
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