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Practical manual for Income Tax 2022.

Concept and scope of application

Regulations: Articles 16.2 b), 31 and thirty-second transitional provision Law IRPF ; art. 32 et seq. Regulation IRPF and Order HFP /1335/2021

The objective estimation method is applicable in the 2022 financial year to agricultural, livestock and forestry activities, including the work, services and accessory activities carried out by the holders of said activities, as well as to the processes of transformation, elaboration or manufacturing of natural products carried out by the holders of the farms from which said products are obtained, provided that the circumstances indicated below occur.

  1. Economic activities carried out directly by individuals
  2. Economic activities carried out through entities under the income attribution regime
  3. Agricultural, livestock, forestry and transformation of natural products activities to which the objective estimation method is applicable in 2022