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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.
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 comuneros 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 debe considerar también las actividades de cónyuges, descendientes, ascendientes o entidades en régimen de atribución en las que participen, siempre que sean idénticas o similares y tengan dirección común.
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