Doctrine by topic · DGT Observatory

Exclusion: 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 21 rulings · 2015–2025

Current position

The incompatibility between direct and objective estimation generates an exclusion from the objective estimation method for three consecutive years. During this period, the taxpayer is obliged to apply the direct estimation modality. Once the three-year period has elapsed and if the cause for exclusion has ceased to exist, it is possible to return to the objective estimation method provided that the limits of the regulations are met.

The DGT's position has remained constant over time regarding the mandatory nature of direct estimation for three years following an exclusion. Recent rulings are limited to clarifying the temporal application of this period and specifying that the operations of commercial companies do not count towards the limits for the new activity.

Turning points

  1. V0822-21

    Distinguishes the application of the exclusion in IRPF (Personal Income Tax) versus IVA (VAT), allowing the latter to return to the special regime if the limits are no longer exceeded.

  2. V2865-23

    Clarifies that the operations of commercial companies in which the taxpayer is a shareholder or administrator do not count towards the limits for the new activity.

Analysis based on 19 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V2792-19 10 Oct 2019

Leaving a job does not automatically exclude special regime

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialdesplazamientoresidencia fiscalcese voluntariorelación laboral LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 115
Affects CompanyExpat · Non-residentIndividual

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