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A taxpayer involved in freight transport was excluded from the objective estimation method after exceeding the permitted limits. The question arises whether they may reapply this method after three years.
Cuestión planteada Si, una vez transcurrido el período de exclusión (tres años), puede volver a determinar el rendimiento neto por el método de estimación objetiva.
Tras la exclusión, se debe aplicar el método de estimación directa durante tres años. Una vez transcurrido este periodo, si en el año anterior se cumplen los requisitos del método de estimación objetiva, se debe aplicar este último, salvo que se presente renuncia al mismo.
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