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V0167-21 ·3 February 2021 ·consulta-vinculante Medium impact
Tax

COVID-19 suspension days excluded from activity days for instalment payments

A query was raised regarding the determination of the fourth quarter 2020 instalment payment for a bar-café operating under the objective estimation regime. The DGT clarifies that days of suspension due to sanitary measures do not count as days of activity and that a 35% reduction applies to the net yield.

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2021-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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