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V2865-23 25 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Objective estimation may be applied to a new activity if requirements and exclusion period are met

A taxpayer currently taxed under the direct estimation method for freight transport asks whether a new activity could be taxed under the objective estimation method. The DGT responds that this is possible provided the requirements for said method are met and the three-year period following any previous waiver or exclusion has elapsed.

The question raised

Whether the new activity could determine the net income through the objective estimation method.

The DGT's ruling

The taxpayer may apply the objective estimation method to their new personal activity if the scope of application requirements are met. Operations of commercial companies in which they are a shareholder or administrator do not count towards this limit. However, it must be verified that the three-year mandatory direct estimation period has elapsed following a previous exclusion or waiver.

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