Skip to content
V0176-21 ·3 February 2021 ·consulta-vinculante Medium impact
Tax

Simplified direct estimation method applicable when starting an economic activity

A person intending to acquire a pharmacy with a turnover of 900,000 euros has enquired whether they may use the simplified direct estimation method in 2021. The DGT has ruled that, as no activity was carried out during the previous year, they are entitled to use this method unless they choose to waive it.

In 5 key points

Lifecycle

2021-02-03PublishedPublished 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