Requirements for applying the objective estimation method to new IRPF activities

Access to the objective estimation regime in Personal Income Tax (IRPF) does not depend solely on meeting income limits or the value of assets used for the activity. The Dirección General de Tributos (DGT) has specified that the taxpayer's previous situation is decisive in determining whether they can opt for this method of calculating yields.

What the DGT has ruled

The query analyzed whether an individual, after performing a courier and parcel delivery activity, could apply the objective estimation method to a new economic activity while maintaining their main client. The DGT has established that the possibility of applying this method depends on whether the incompatibility with direct estimation persists when starting the new activity.

The criteria are divided according to the origin of the taxpayer's situation:

• If the cause was an exclusion: It must be verified whether the three years of mandatory stay in the direct estimation regime have elapsed.
• If the cause was a waiver: This decision has a minimum effect of three years and must be expressly revoked to return to the objective method.

In this specific case, both activities consulted fall within the scope of application of the objective estimation for the 2025 tax year, but the right to apply it is subject to compliance with these deadlines and formalities.

What this means for you

If you are a professional carrying out an economic activity, it is not enough to meet the volume of income or the number of vehicles used to pay tax via objective estimation. If you were previously in the direct estimation regime due to an exclusion or decided to voluntarily waive the objective method, you must check if the legal periods of stay in the direct regime have been completed. Otherwise, the new activity must be taxed obligatorily under direct estimation.

What you should do

It is necessary to analyze the tax history of the economic activity to identify whether the previous change of regime was due to exclusion or voluntary waiver. Before starting a new activity under the objective method, it must be confirmed whether the periods of stay required by current regulations have been met to avoid sanctions or adjustments by the Administration.