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V0223-17 ·30 January 2017 ·consulta-vinculante Medium impact
Tax

Objective estimation may be applied to a new activity if income and magnitude limits are met

A taxpayer previously excluded from the objective estimation method due to exceeding income limits seeks to know if they can apply it in 2017 for a new courier activity. The DGT rules that, once the mandatory exclusion period has passed, the method may be used provided that the income and purchase magnitudes established in 2016 were not exceeded.

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2017-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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