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The applicant asks whether a community of property formed with another natural person can use the objective estimation method in 2015. The DGT rules that this is possible provided the activity is included in the regulations and the established limits for income, purchases, or personnel are not exceeded.
Cuestión planteada Si constituye una comunidad de bienes con otra persona física, ¿podría esta comunidad de bienes determinar el rendimiento neto en este período impositivo 2015 por el método de estimación objetiva.
Las entidades en régimen de atribución de rentas pueden aplicar el método de estimación objetiva si todos sus miembros son contribuyentes del IRPF. Para ello, la actividad debe estar comprendida en los artículos 1 y 2 de la Orden HAP/222/2014 y no superar las magnitudes excluyentes de ingresos, compras o personal. El cómputo de estas magnitudes para el año 2015 debe basarse en los datos del ejercicio 2014.
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