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V2592-23 27 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Calculation of objective estimation magnitudes shall be joint if specific circumstances apply

A married couple and their son, all operating independent taxi services, have enquired whether their objective estimation magnitudes should be calculated jointly. The DGT has ruled that the calculation shall be joint if the activities are identical or similar and there is a common business address with shared resources.

The question raised

Calculation of the excluding magnitudes for the purposes of the objective estimation method.

The DGT's ruling

As a general rule, the excluding magnitudes of the objective estimation method are assessed independently for each taxpayer. However, the calculation shall be joint if the activities carried out by the taxpayer, spouse, descendants, or ascendants are identical or similar (same group in the IAE) and there is a common management sharing personal or material resources. In this specific case, the activity is identical, but the existence of common management is a matter of fact that must be assessed by the administration or inspection.

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