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V3188-16 8 July 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Exclusion from the objective estimation method applies from the start of the year following the threshold breach

A carrier with five vehicles has requested clarification on when they must cease using the objective estimation method after expanding their fleet. The DGT has responded that the exclusion takes effect from the year following the one in which the established limits are exceeded.

The question raised

Tax period in which exclusion from the objective estimation method occurs.

The DGT's ruling

The exclusion from the objective estimation method takes effect from the beginning of the year immediately following the year in which the circumstance for exclusion occurs. By possessing more than four vehicles in 2015, the exclusion threshold for the freight transport activity is exceeded in said fiscal year. Therefore, the exclusion applies to the 2016 tax period.

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