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V3456-15 12 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comunidad de bienes

A joint ownership may apply the objective estimation method if it meets the exclusive thresholds

The taxpayer asks whether a joint ownership formed by natural persons 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 staff are not exceeded.

The question raised

If a community of property is formed with another natural person, could this community of property determine the net income for the 2015 tax period using the objective estimation method?

The DGT's ruling

Entities under the income attribution regime may apply the objective estimation method if all their partners are Personal Income Tax (IRPF) taxpayers. To do so, the activity must be included in Articles 1 and 2 of Order HAP/222/2014 and must not exceed the exclusionary thresholds for income, purchases, or personnel. The calculation of these thresholds must also consider the activities of spouses, descendants, ascendants, or entities under the income attribution regime in which they participate, provided they are identical or similar and have common management.

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