Partners in entities under the objective estimation regime may maintain their own tax regime

The compatibility of objective estimation regimes in Personal Income Tax (IRPF) has been subject to analysis by the Tax Administration. The issue focuses on whether a taxpayer can pay tax using this method for their personal activity and, simultaneously, receive income from an entity that also applies this system.

What the DGT has ruled

The Dirección General de Tributos (DGT) has determined that the objective estimation method applied by an entity under the income-attribution regime does not affect the individual activity of the partner, nor vice versa. In principle, there is no legal incompatibility between both scenarios.

However, the criteria establish an important exception based on operational reality. If the activities carried out by the partner and the entity are identical or similar, and there is a common management where personal or material resources are shared, the magnitudes that are mutually exclusive in the objective estimation method must be computed jointly for the taxpayer and the entity.

What this means for you

This ruling has a direct impact on natural persons who carry out economic activities and, additionally, participate in entities with income-attribution regimes. If your personal activity is different from that of the entity, you can maintain both regimes without conflict.

However, if there is a coincidence in the type of activity and a shared operational structure, the Administration could require that the limits and magnitudes of the objective estimation method be calculated in an aggregate manner. This implies that the separation of activities will not be sufficient if resources and management are intertwined.

What you should do

Given the possibility of carrying out similar activities both individually and through an entity, it is necessary to analyze the independence of the material and human resources used. The existence of common management or the shared use of infrastructure could trigger the obligation to compute magnitudes jointly, as provided in Royal Decree 439/2007 and Order HAC/1425/2025. It is recommended to evaluate the operational structure to avoid interpretations by the Administration that affect the calculation of yield.