Skip to content
Back to index
V3175-21 22 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

All transactions must be counted towards the €250,000 limit for the objective estimation method

A taxpayer with two economic activities has requested clarification on how to calculate the gross income limits for the objective estimation method. The DGT clarifies how to apply the €250,000 and €125,000 limits for the 2021 tax year.

The question raised

Computation of the limit based on the volume of gross income established for the objective estimation method.

The DGT's ruling

Regarding the 250,000 euro limit, all operations performed are computed, regardless of the recipient. Regarding the 125,000 euro limit, exclusively those operations in which there is an obligation to issue an invoice are computed, as the recipient is an entrepreneur or professional acting as such. In this second case, operations performed with farmers are included.

Book your free first meeting