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

The objective estimation method will be applicable in 2024 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 HFP /1359/2023, of December 19 ( BOE of December 21), 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.