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V2550-23 25 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Revocation of withdrawal from the objective estimation method may take effect in 2024

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whether they could return to the IRPF objective estimation method and the simplified VAT regime after having previously withdrawn from them.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.

The question raised

Yes, this new activity to be commenced may determine the net income through the objective estimation method and be taxed under the simplified special VAT regime.

The DGT's ruling

The waiver of the objective estimation method has a minimum effect of three years and remains in force unless expressly revoked. Since the waiver of July 2020 completed its minimum period in 2022 and no revocation was submitted for 2023, the taxpayer must apply the direct estimation method and the general VAT regime for this year. For 2024, the taxpayer may submit a revocation to return to the objective estimation method and the simplified VAT regime, provided that the activity is included in said regimes and the application limits are met in 2023.

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