Impossibility of applying the objective estimation method during the exclusion period

The Directorate General of Taxes (DGT) has clarified the scope of the incompatibility between the direct and objective estimation regimes in Personal Income Tax (IRPF). This resolution addresses the situation of taxpayers who, while subject to one regime, attempt to register a new activity under a different method.

What the DGT has ruled

The inquiry analyzes whether a taxpayer can determine the net yield of a new road freight transport activity using the objective estimation method, having previously started an activity under direct estimation in the year 2023. The DGT has ruled that this is not possible.

The criteria establish that the incompatibility between direct and objective estimation generates a three-year exclusion period. In this specific case, having started an activity under direct estimation in 2023, said incompatibility remains operative during the 2023, 2024, and 2025 tax years. Consequently, any new transport activity cannot be taxed under objective estimation until the year 2026, provided that the limits established for said method are respected.

What it means for you

If you are self-employed and currently pay taxes under direct estimation, you must take into account that this regime conditions the registration of new activities. The regulations prevent an immediate switch to the objective method if there is a previous activity under the direct regime. This three-year exclusion period is a temporary restriction that must be integrated into the tax planning of any professional intending to diversify their services or change sectors.

What you should do

It is necessary to verify the exclusion calendar before registering new economic activities. If your intention is to use objective estimation for a new activity, you must check if the three-year period derived from your previous activities has already expired. Since each situation presents technical nuances depending on the start date of the activities, it is fundamental to assess your particular case to avoid penalties or errors in your IRPF declaration.