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Practical Guide to Income Tax 2025. Part 1.

Concept and scope of application

Regulations: Articles 16.2 b), 31 and thirty-second transitional provision of Law PIT; art. 32 and ss . Regulation IRPFABBR and Order HAC/1347/2024, of November 28 (BOE November 30th)

The objective estimation method is applicable in the 2025 financial year to agricultural, livestock and forestry activities, including the work, services and ancillary activities carried out by the owners of said activities, as well as to the processes of transformation, preparation or manufacture of natural products carried out by the owners of the farms from which said products are obtained, provided that the circumstances indicated below are met.

  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 2025