Doctrine by topic · DGT Observatory

Excluding Magnitudes: 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 38 rulings · 2014–2026

Current position

The calculation of the magnitudes that exclude the objective estimation method is carried out per activity of the taxpayer themselves. However, if identical or similar activities occur with common management and shared use of personal or material resources, the magnitudes must be calculated jointly. This rule of joint calculation applies both between activities of the same taxpayer and between the individual activity of a partner and the activity of an entity.

The DGT's position remains stable at its core, focused on the individuality of activities. The evolution shows a progressive application of the joint calculation rule for similar activities with common management and shared resources, extending this criterion from the calculation between the taxpayer's own activities to the relationship between partners and entities.

Turning points

  1. V1180-14

    Establishes the basis of the criterion: the calculation is per activity, unless there are similar activities with common management and shared resources.

  2. V5375-26

    Extends the application of the joint calculation to the relationship between the individual activity of a partner and the activity of an entity, provided that similarity, common management, and shared resources coexist.

Analysis based on 38 of 38 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V5375-26 28 Jul 2026

Objective estimation in own activities and attribution rent entities

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivaentidad en régimen de atribución de rentasrendimiento netomagnitudes excluyentesactividades económicas RIRPF — RD 439/2007, Reglamento del IRPF art. 35RIRPF — RD 439/2007, Reglamento del IRPF art. 39.3
Affects CompanyExpat · Non-residentIndividual
V0464-26 27 Feb 2026

Objectivity method limits remain at 250,000 and 125,000 euros for 2025

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivarendimientos íntegrosvolumen de comprasseguridad jurídicamagnitudes excluyentes LIRPF — Ley 35/2006 del IRPF art. 31.1.3ª. b)LIRPF — Ley 35/2006 del IRPF art. 31.1.3ª. c)
Affects CompanyExpat · Non-residentIndividual
V0983-24 10 May 2024

Objective estimation method applicable to olive farming activities

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivaactividad agrícolarendimiento netomagnitudes excluyentestrabajo por cuenta ajena Orden HFP/1359/2023LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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