Doctrine by topic · DGT Observatory

Renunciation of the Method: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 13 rulings · 2015–2024

Current position

The renunciation of the objective estimation method has a minimum temporal effect of three years, requiring the taxpayer to apply the direct estimation method in all their activities. Once said period has elapsed, it is possible to submit a revocation of the renunciation. For the return to the method to be effective, the income and purchase limits established for the corresponding tax year must be met.

The DGT's position remains constant in the interpretation of the renunciation and the mandatory three-year period of permanence. The rulings have served to clarify the revocation mechanisms and the need to comply with the application limits following the period of permanence. No changes in criterion are observed, but rather a repeated application of the regulations regarding temporality and the requirements for return.

Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V3164-21 21 Dec 2021

Reverting to the objective estimation method following revocation of waiver

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivaestimación directarenuncia al métodorevocación de la renunciarendimiento neto RIRPF — RD 439/2007, Reglamento del IRPF art. 33.1RIRPF — RD 439/2007, Reglamento del IRPF art. 33.2
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact