Doctrine by topic · DGT Observatory

Purchase Volume: 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 High confidence 10 rulings · 2015–2026

Current position

To access the objective estimation method in 2026, the limits for gross income and purchase volume for 2025 must be verified. The current limits are 250,000 euros for gross income and 250,000 euros for purchases of goods and services. In the year of commencement of activity, the taxpayer may apply the method regardless of their volumes, but must annualize the results of the first year to verify compliance in the following fiscal year.

The DGT's position remains stable regarding the limit control mechanism based on the previous year. The evolution shows a transition from the application of temporal imputation criteria (accrual or cash basis) towards the clarification of the continuity of limits following regulatory changes. No doctrinal shifts are observed, but rather clarifications regarding the calculation of income and the situation at the commencement of activity.

Turning points

  1. V2496-22

    Specifies that the calculation of income and purchases must follow the taxpayer's temporal imputation criterion, whether accrual or cash basis.

  2. V0757-26

    Establishes that at the commencement of activity, the method may be applied regardless of volumes, with the obligation to annualize results for the following year.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
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 comprasmagnitudes excluyentesseguridad jurídica 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
V1985-16 9 May 2016

Excluded from objective estimation if 2015 limits exceeded

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivarendimientos íntegrosvolumen de comprasámbito de aplicaciónaño inmediato anterior LIRPF — Ley 35/2006 del IRPF art. 31.1.3ªLIRPF — Ley 35/2006 del IRPF art. DT 32ª
Affects CompanyExpat · Non-residentIndividual
V2143-15 14 Jul 2015

Excluded from objective estimation method if 2015 limits exceeded

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivarendimientos íntegrosvolumen de comprasámbito de aplicaciónaño inmediato anterior LIRPF — Ley 35/2006 del IRPF art. 31.1.3ªLey 26/2014
Affects CompanyExpat · Non-residentIndividual

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