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V0113-26 ·23 January 2026 ·consulta-vinculante Medium impact
FISCAL

Income and purchase limits for the objective estimation method are calculated according to the taxpayer's temporal imputation criterion

A carrier asks how to determine the volume of income and purchases to ascertain whether they may use the objective estimation method. The DGT responds that the amounts imputed by the taxpayer in each period must be used, whether by accrual or by cash basis.

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2026-01-23PublishedPublished 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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