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A taxpayer who waived the objective estimation method for their transport activity in 2016 asks whether they can return to this method in 2022. The DGT rules that this is possible provided they submit a revocation of the waiver and comply with the method's applicable limits.
Cuestión planteada Si, en 2022, puede determinar el rendimiento neto de la misma por el método de estimación objetiva.
La renuncia al método de estimación objetiva tiene un efecto mínimo de tres años. Una vez transcurrido este plazo, el contribuyente puede presentar la revocación de dicha renuncia. Para aplicar el método de estimación objetiva tras la revocación, se debe cumplir con el ámbito de aplicación definido para ese año.
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