Skip to content
Back to index
V3059-20 13 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Reversion to objective estimation method in 2020 impossible if waiver was not revoked in December 2019

The taxpayer inquires whether they may apply the objective estimation method to their agricultural activity in 2020. The DGT rules that the direct estimation method must be applied, as any revocation of the waiver should have been completed in December of the preceding year.

The question raised

Whether in 2020 it would be possible to determine the net income of the activity using the objective estimation method.

The DGT's ruling

The revocation of the waiver of the objective estimation method must be submitted in the month of December preceding the start of the calendar year in which it is to take effect. For the 2020 fiscal year, said revocation should have been carried out in December 2019. Therefore, it is not possible to perform the revocation tacitly for the year 2020.

Book your free first meeting