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Practical manual for Income Tax 2019.

Circumstances that must occur for the application of the objective estimation method

The objective estimation method is applicable in 2019 to economic activities, excluding agricultural, livestock and forestry activities, the discussion of which is made in the following Chapter, carried out directly by natural persons in which the following circumstances occur:

  1. These are activities included in the list contained in Order HAC /1264/2018, of November 27 ( BOE of the 30th), which is reproduced below.
  2. That the taxpayer holding the activity has not expressly or tacitly renounced the application of the objective estimation method or the special regimes: simplified, of agriculture, livestock and fishing of the Value Added Tax ( VAT ) or of agriculture and livestock of the Canary Islands General Indirect Tax ( IGIC ).
  3. That the taxpayer does not incur any cause for exclusion from the objective estimation method. [Thirty-second transitional provision of Law IRPF and art. 32.2 IRPF Regulations].