Introduction

Regulations: Articles 16.2 a) and 30.1 Law IRPF

Direct estimation is the general method for determining the amount of the different components of the personal income tax base, which obviously include those derived from the exercise of economic activities. This method is based on the declarations submitted by the taxpayer, as well as on the data recorded in the accounting books and records that he is required to keep, verified by the tax authorities.

The direct estimation method admits two modalities: normal and simplified.