Doctrine by topic · DGT Observatory

Simplified Regime: 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

Stable position Medium confidence 620 rulings · 2014–2026

Current position

The objective estimation method is applicable as long as the exclusionary thresholds are met and there are no incompatibilities with other regimes. The application of objective estimation by an entity does not affect the individual activity of the partner, unless the activities are identical or similar with common management and shared resources, in which case the thresholds are computed jointly. Likewise, paying taxes under direct estimation in the IRPF (Personal Income Tax) does not prevent the application of the special regime for agriculture, livestock, and fishing in the IVA (VAT).

The DGT's position does not show a single doctrinal evolution, but rather addresses various technical aspects of the simplified regime. It has moved from dealing with the depreciation of elements acquired by donation (V0058-14) and the calculation of personnel (V2955-15) to clarifying the coexistence of IVA regimes with the IRPF (V2899-23) and the joint computation of thresholds in similar activities between a partner and an entity (V5375-26).

Turning points

  1. V5375-26

    Establishes that if there are identical or similar activities with common management and shared resources, the exclusionary thresholds must be computed jointly for the taxpayer and the entity.

Analysis based on 595 of 620 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
V1093-26 18 May 2026

Taxi licence sale does not allow disability reduction if activity continues

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialactivos fijos intangiblesestimación objetivaincapacidad permanentecese de actividad LIRPF — Ley 35/2006 del IRPF art. 32.1LIRPF — Ley 35/2006 del IRPF art. 37.1.n
Affects CompanyExpat · Non-residentIndividual
V1021-26 6 May 2026

Reduction of capital gain from taxi licence sale upon retirement possible

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialactivos fijos intangiblesestimación objetivareducción de ganancia patrimoniallicencia de taxi LIRPF — Ley 35/2006 del IRPF art. 37.1.nLIRPF — Ley 35/2006 del IRPF art. disposición adicional séptima
Affects CompanyExpat · Non-residentIndividual
V0982-26 5 May 2026

Sale of a taxi licence gives capital gain or loss subject to IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor contableestimación objetivaactivos fijos intangiblesreducción de ganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 37.1.nLIRPF — Ley 35/2006 del IRPF art. 49
Affects CompanyExpat · Non-residentIndividual
V0646-26 20 Mar 2026

Compatible to be self-employed and maintain objective estimation in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivatrabajador por cuenta ajenaactividad económicarendimiento netosimulación LIRPF — Ley 35/2006 del IRPF art. 31.1LGT — Ley 58/2003 General Tributaria art. 15
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
V0431-26 27 Feb 2026

Land purchases not deductible, but personnel costs can be

SG de Impuestos sobre la Renta de las Personas Físicas
atribución de rentaselementos patrimoniales afectosestimación directaestimación objetivarendimientos de actividades económicas LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 27
Affects CompanyExpat · Non-residentIndividual
V2124-25 11 Nov 2025

Reduction cannot apply if activity continues after permanent disability

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialactivos fijos intangiblesestimación objetivaincapacidad permanentetransmisión de activos LIRPF — Ley 35/2006 del IRPF art. disposición adicional séptimaReglamento del Impuesto sobre la Renta de las Personas Físicas
Affects CompanyExpat · Non-residentIndividual
V1847-25 14 Oct 2025

Self-employed can retain objective estimation in a rental property community

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivaestimación directacomunidad de bienesrendimiento de actividad económicarendimiento de capital inmobiliario LIRPF — Ley 35/2006 del IRPF art. 27.2RIRPF — RD 439/2007, Reglamento del IRPF art. 35
Affects CompanyExpat · Non-residentIndividual

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