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MEDIUM
FISCAL

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

V0157-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0157-25
Published
13 Feb 2025

Summary

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.

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