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Practical manual for Income Tax 2023.

Concept and scope of application

Regulations: Articles 16.2 b), 31 and thirty-second transitional provision Law IRPF ; art. 32 and ss . Regulation Personal Income Tax and Order HFP /1172/2022

The objective estimation method is applicable in the year 2023 to agricultural, livestock and forestry activities, including the work, services and accessory activities carried out by the owners of said activities, as well as to the processes of transformation, elaboration or manufacturing of natural products. carried out by the owners 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 natural product processing activities to which the objective estimation method is applicable in 2023