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A query was raised regarding whether an individual can continue to pay taxes under the objective estimation regime if their spouse holds three self-employed taxi licenses. The DGT indicates that magnitudes are calculated jointly if the activities are similar and there is a common management sharing resources.
Cuestión planteada Pueden seguir determinando el rendimiento neto por el método de estimación objetiva.
Las magnitudes excluyentes del método de estimación objetiva se computan incluyendo las del cónyuge si las actividades son idénticas o similares y existe una dirección común compartiendo medios personales o materiales. Si concurren ambos requisitos, el exceso de la magnitud específica excluye a ambos contribuyentes del régimen. La comprobación de la dirección común es una cuestión de hecho que corresponde a la administración.
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