Skip to main content
Practical manual for Income Tax 2020.

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

The objective estimation method is applicable in 2020 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 /1164/2019, of November 22 ( 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 and agriculture, livestock and fishing of the Value Added Tax ( VAT ) or simplified and 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.

Each of these circumstances is examined in the following sections.