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V3194-17 13 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Renouncing the objective estimation method in December or via first-quarter instalment payments

The inquirer asks about the deadline to renounce the objective estimation method to ensure the change takes effect for the 2018 tax year. The DGT explains that there are two ways to carry out this renunciation.

The question raised

Deadline for submitting the waiver of the objective estimation method and for it to take effect for 2018.

The DGT's ruling

The waiver may be made expressly through the census declaration (forms 036 or 037) during the month of December prior to the year in which it is to take effect. Alternatively, it is understood to have been made if the installment payment for the first quarter of the year in which it is to take effect is submitted using form 130. The waiver implies inclusion in the simplified direct estimation method if the established limits are not exceeded.

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