Skip to content
Back to index
V3262-20 30 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Eligibility for objective estimation in 2020 depends on meeting limits in 2019

A taxpayer previously excluded from the objective estimation method for exceeding limits in 2015 asks whether they can reapply in 2020 after ceasing their activity. The DGT indicates that eligibility depends on whether the limit requirements and other conditions were met in the preceding year.

The question raised

Whether it would be possible in 2020 to determine the net income of the activity using the objective estimation method.

The DGT's ruling

Exclusion from the objective estimation method requires the application of the simplified modality during the following three years. Following the exclusion period, it is possible to return to the objective estimation method provided that the magnitudes delimiting its scope of application were met in the immediately preceding year, no other causes for exclusion exist, and the method is not waived. The DGT cannot provide an affirmative or negative response without knowledge of the 2019 data.

Book your free first meeting