Sistema de estimación objetiva en el impuesto sobre la rentaevidencia de su debilidad frente a la Covid-19

Abstract

The objective estimation system for the quantification of the tax base of the Personal Income Tax (IRPF), applicable to certain economic activities, has great advantages, especially due to its administrative simplicity, however, its application has problems. For years it has been estimated that, under this regime, a large part of the underground economy can be hidden due to the fact that there is not a great requirement to register invoices, which can facilitate fraudulent behavior. In addition, it is estimated that the application of the module system leads to a lower tax for the self-employed who take advantage of it, compared to those who choose the direct estimate of their tax bases. Another drawback is its lack of flexibility in different economic situations. This problem has become even more evident during the pandemic in 2020 in which the income of most of the self-employed fell significantly, in many cases to zero. In this work, the objective estimation system is studied in depth, analyzing the problems posed by its application. These problems had already been noted in recent years, with various modifications being made to the system, but the pandemic has shown its weakness, causing it to be temporarily suspended.