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V0261-21 ·16 February 2021 ·consulta-vinculante Medium impact
Tax

Company turnover is not included when determining eligibility for the objective estimation method

A taxpayer operating in road transport under the objective estimation method enquired whether they must include the turnover of their limited company (of which they are the owner and director) when calculating the limits for said method. The DGT ruled that the operations of commercial companies are not taken into account when determining the scope of application for an individual taxpayer's objective estimation.

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2021-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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