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A taxpayer using the objective estimation method in agriculture wishes to start a hospitality activity under the direct estimation method. The DGT clarifies that both methods can coexist during the first year of the new activity.
Cuestión planteada Si podría seguir determinando el rendimiento neto de la actividad agrícola por el método de estimación objetiva.
Si se inicia una actividad por estimación directa, la incompatibilidad con las actividades previas en estimación objetiva no surtirá efectos para ese mismo año. La obligación de aplicar la estimación directa a todas las actividades económicas comenzará al año siguiente del inicio de la nueva actividad. Por tanto, en el año de inicio es posible compatibilizar ambos métodos.
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