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A query was made regarding the income limit to remain under the objective estimation method for Personal Income Tax (IRPF) in the 2016 tax year. The Directorate General for Taxes (DGT) clarifies that the general limit for the total of all economic activities is €250,000 per annum.
Cuestión planteada Cuál es el límite de ingresos que no puede superar en 2015 para poder seguir en estimación objetiva en 2016.
Para el año 2016, el límite por volumen de ingresos para actividades económicas (excepto agrícolas, ganaderas y forestales) es de 250.000 euros anuales. No obstante, el método no podrá aplicarse si el volumen de rendimientos íntegros por operaciones con obligación de expedir factura a empresarios o profesionales supera los 125.000 euros anuales. Deben computarse también las actividades de cónyuges, ascendientes o descendientes si son idénticas o similares y tienen dirección común.
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