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V0039-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

The state of alarm in 2020 does not affect the calculation of the volume of net income for the objective estimation method

A query is made as to whether the days of the state of alarm in 2020 must be taken into account to determine the volume of net income for the year 2021. The DGT responds that the state of alarm is irrelevant for this calculation.

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2021-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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