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V3173-21 22 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Correction index for small businesses may apply even when using an additional premises as a warehouse

A taxpayer using the objective estimation method has enquired whether they can apply the correction index for small businesses if they rent a new premises to be used as a warehouse. The DGT has ruled that this is possible, provided the premises are not used for customer service.

The question raised

Whether the general correction index for small-sized enterprises may be applied.

The DGT's ruling

To apply the general correction index for small-sized enterprises, the activity must be carried out in a single premises for customer service. Other premises related to the activity that are used exclusively for product storage do not count towards this limit. The requirement is met if no customer service is provided in said warehouse.

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