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V3254-20 30 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

State of alarm days excluded from IRPF and VAT instalment calculations under objective estimation

A query was raised regarding the calculation of IRPF instalment payments and VAT on account for 2020 under the objective estimation method. The DGT ruled that during the state of alarm, the calendar days during which the state was declared must not be counted as days of business activity.

The question raised

Method for calculating, in 2020, the IRPF installment payment and the quarterly VAT on-account payment.

The DGT's ruling

For taxpayers under the objective estimation method, the calculation of the IRPF installment payment and the VAT on-account payment in 2020 must not include the calendar days during which the state of alarm was declared in each quarter. This exclusion applies regardless of whether the activity was active or inactive during those days. Following the cessation of the state of alarm, the general regulations for each tax shall apply.

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