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V0173-18 ·29 January 2018 ·consulta-vinculante Medium impact
Tax

Renunciation of the objective estimation method may be revoked if 2017 limits are not exceeded

An agricultural taxpayer has enquired about which metrics must be considered to revoke their renunciation of the objective estimation method in 2018. The DGT has ruled that, following the minimum three-year period, the renunciation may be revoked provided that the income and purchase limits established for 2017 were not exceeded.

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2018-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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