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V3451-15 12 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Calculation of magnitudes for objective estimation may include spouse's activities

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.

The question raised

Whether they may continue to determine the net income through the objective estimation method.

The DGT's ruling

The exclusionary thresholds of the objective estimation method are computed by including those of the spouse if the activities are identical or similar and there is a common management sharing personal or material resources. If both requirements are met, the excess of the specific threshold excludes both taxpayers from the regime. The verification of common management is a question of fact that falls under the jurisdiction of the administration.

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