Self-employed transport workers cannot use the objective estimation method until 2027

Changing from one economic activity to another does not always allow immediate access to more advantageous taxation regimes. The Dirección General de Tributos (DGT) has delimited the incompatibility periods that self-employed professionals must observe when transitioning from one method of calculating yields to another.

What the DGT has ruled

The inquiry analyzes whether a taxpayer can determine the yield of a road freight transport activity using the objective estimation method in Personal Income Tax (IRPF), having previously started a delivery activity under the direct estimation regime.

The criteria establish that the incompatibility between direct and objective estimation remains operational during the three years following exclusion. In the specific case analyzed, since the delivery activity under direct estimation began in 2024, the incompatibility will remain in effect during the 2024, 2025, and 2026 tax years. Therefore, the taxpayer will only be able to apply the objective estimation to their new transport activity in the year 2027, provided they meet the limits established for said method.

What this means for you

If you are a self-employed professional currently taxed under direct estimation and you plan to start an activity that allows the objective estimation method (such as freight transport), you must consider that you will not be able to change regimes immediately. The regulations impose a waiting period derived from the previous activity.

This scenario directly affects the tax planning of those seeking to reduce the administrative burden or change the way their yields are calculated. The existence of this temporary incompatibility means that you must continue to be taxed under direct estimation in the new activity during the transition years.

What is advisable to do

It is necessary to evaluate the structure of economic activities before making changes in activity. The timing of the incompatibility must be integrated into the feasibility analysis of the new activity. It is recommended to assess each particular case to determine the impact of this waiting period on the tax burden of the intermediate years.