Concept and scope of application
Regulations: Articles 16. 2 b), 31 and additional provisions thirty-sixth and transitional provisions thirty-second Law IRPF ; 32 and ff . Regulation IRPF and Order HFP /1335/2021
The objective estimation method for determining the net performance of economic activities other than agriculture, livestock and forestry has as its main characteristic that it does not take into account the real flows of income and expenses produced in the development of the activity. Instead, certain objective indicators are applied that represent the basic structural economic characteristics of each sector of economic activity (signs, indices or modules), which are previously approved by Order of the Minister of Finance (currently Minister of Finance and Civil Service).