Doctrine by topic · DGT Observatory

Simplified Direct Estimation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 52 rulings · 2015–2026

Current position

Expenses are deductible if their correlation with the generation of income, their correct temporal imputation, their recording in accounting or books, and their proper justification are proven. The assessment of the correlation between expense and income is a matter of fact for the Administration. In the case of simplified direct estimation, depreciation of tangible fixed assets is carried out on a straight-line basis following the simplified depreciation table approved by the Minister of Finance.

The DGT's position remains constant regarding the general requirements for the deductibility of expenses (correlation, imputation, recording, and justification), as observed in rulings V0488-15, V0971-18, V3130-21, and V1542-26. No changes in the substantive doctrine have been detected, but rather a reiteration of the same principles of control over expenses.

Turning points

  1. V0190-19

    Specifies that under the simplified direct estimation regime, depreciation of tangible fixed assets is carried out on a straight-line basis according to the simplified depreciation table approved by the Minister of Finance.

Analysis based on 49 of 52 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V1542-26 15 Jun 2026

Deductibility of laboratory costs depends on correlation with income

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directa simplificadarendimiento netocorrelación con los ingresosgastos deduciblesactividades económicas LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V2193-25 17 Nov 2025

Subsidy from vehicle scrapping counted as business income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento de la actividad económicaachatarramientoimputación temporalinmovilizado materialestimación directa simplificada LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1163-25 1 Jul 2025

Earnings from teaching counted as income from work unless production means are organised

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasordenación de medios de producciónestimación directa simplificadaafectación de vivienda habitual LIRPF — Ley 35/2006 del IRPF art. 17.2.cLIRPF — Ley 35/2006 del IRPF art. 17.3
Affects CompanyExpat · Non-residentIndividual
V0495-25 27 Mar 2025

Possible return to objective estimation in 2025 after exclusion period expires

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivaestimación directa simplificadarendimiento netocausas de exclusiónactividad económica RIRPF — RD 439/2007, Reglamento del IRPF art. 28.1RIRPF — RD 439/2007, Reglamento del IRPF art. 34.1
Affects CompanyExpat · Non-residentIndividual
V0790-22 11 Apr 2022

No new IAE registration required to sell lottery, but IAE quota must be increased

SG de Impuestos sobre la Renta de las Personas Físicas
impuesto sobre actividades económicasrecargo de equivalenciarendimiento de actividad profesionalsector diferenciadoestimación directa simplificada LIVA — Ley 37/1992 del IVA art. 148LIVA — Ley 37/1992 del IVA art. 149
Affects CompanyExpat · Non-residentIndividual
V3130-21 17 Dec 2021

Receipts may justify IRPF expenses if proven by other valid means

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directa simplificadadeducibilidad de gastosjustificación de gastoscorrelación con los ingresosmedios de prueba LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V2048-21 8 Jul 2021

COVID-19 self-employment aid is taxable as income from economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasexenciónayudas extraordinariasestimación directa simplificadasubvenciones LIRPF — Ley 35/2006 del IRPF art. 7.yLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual

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