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Practical Guide to Income Tax 2025. Part 1.

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

The objective estimation method will be applicable in 2025 to agricultural, livestock and forestry activities carried out directly by natural persons in which the following circumstances exist:

  1. These are activities included in the list contained in the Order HAC/1347/2024, of November 28 (BOE of November 30), 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 the 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.