Skip to main content
Practical Income Manual 2021.

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

The objective estimation method is applicable in 2021 to agricultural, livestock and forestry activities carried out directly by natural persons in which the following circumstances occur:

  1. These are activities included in the list contained in Order HAC /1155/2020, of November 25 ( BOE of December 4), which it is played later.

  2. That the taxpayer who owns the activity has not renounced, expressly or tacitly, 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.