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Whether participation in an entity using direct estimation and another using objective estimation is compatible is queried. The DGT responds that, as the entities are independent, each may apply the method appropriate to it.
Cuestión planteada Si sería compatible en el IRPF la participación en dichas entidades bajo esos regímenes de determinación del rendimiento neto.
La aplicación del método de estimación objetiva a entidades en régimen de atribución de rentas determina un único rendimiento neto para la actividad de la propia entidad. Al tratarse de entidades independientes, no se aplica la incompatibilidad entre estimación directa y objetiva. Cada entidad podrá determinar su rendimiento neto según las condiciones que individualmente les correspondan.
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