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A query was raised regarding the calculation of 2020 IRPF instalment payments for a hotel business under the objective estimation regime. The DGT ruled that days during the state of alarm in the first half of the year, as well as days of suspension due to sanitary measures in the fourth quarter, must not be counted as business days.
This ruling affects taxpayers under the objective estimation regime, specifically regarding how business activity days are calculated for tax instalments during periods of state-mandated closures.
The tax team reviews your specific situation.
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