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A query was raised regarding whether receiving bank commissions could result in exclusion from the objective estimation method for an appliance retail business. The Directorate-General for Taxes (DGT) ruled that it can, due to the incompatibility between the different tax regimes.
Cuestión planteada Si la percepción de estas comisiones bancarias le podría suponer la exclusión del método de estimación objetiva de la actividad de comercio al por menor de electrodomésticos.
Los rendimientos por comisiones bancarias no están incluidos en el rendimiento neto de la actividad de comercio de electrodomésticos por no ser una actividad accesoria según la Orden HAP/2430/2015. Al no poder aplicarse la estimación objetiva a dichas comisiones, se produce la incompatibilidad con el método de estimación objetiva de la actividad principal, según el artículo 35 del RIRPF.
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