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A consultant who acts as an insurance agent and is a partner in an agricultural civil society asks whether there is any incompatibility between different yield estimation methods. The DGT rules that there is no incompatibility between applying objective estimation to the entity and direct estimation to the partner's professional activity.
Cuestión planteada Si existe incompatibilidad entre los métodos de estimación de rendimientos citados.
La aplicación del método de estimación objetiva a entidades en régimen de atribución de rentas debe efectuarse con independencia de las circunstancias individuales de sus socios. No existe incompatibilidad para que la entidad use estimación objetiva y el socio use estimación directa en su actividad profesional, al no concurrir las excepciones de actividades idénticas o similares con dirección común.
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