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A taxpayer involved in an attribution rent entity (cafe) wishes to start a similar business under objective estimation. The DGT states both can use this method, but warns that if they share management or resources, the limits for the method will be jointly calculated.
Cuestión planteada Compatibilidad de ambas actividades a efectos del cálculo del rendimiento en estimación objetiva en el Impuesto sobre la Renta de las Personas Físicas.
El método de estimación objetiva de la entidad no afecta a la actividad individual del socio ni viceversa. No existe incompatibilidad entre ambos. Sin embargo, si las actividades son idénticas o similares y existe una dirección común compartiendo medios personales o materiales, las magnitudes excluyentes del método deberán computarse de forma conjunta para el contribuyente y la entidad.
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