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Practical manual for Income Tax 2023.

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

The objective estimation method is applicable in 2023 to agricultural, livestock and forestry activities carried out directly by individuals in which the following circumstances apply:

  1. These are activities included in the list contained in Order HFP /1172/2022, of November 29 ( BOE of December 1), 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.