Skip to content
V0157-25 ·13 February 2025 ·consulta-vinculante Medium impact
Tax

Agricultural, livestock, and forestry activities may be considered similar for the objective estimation limit under certain requirements

A query is made as to whether various activities of partnerships held by the same persons may be considered identical or similar for the joint calculation of limits under the objective estimation method. The DGT responds that, according to the Order developing this method, such activities must be considered similar.

In 6 key points

Lifecycle

2025-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact