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V0330-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Revocation of the waiver of the objective estimation method for 2021 and 2022 under specific conditions

The taxpayer inquires about the procedure for revoking the waiver of the objective estimation method for the 2021 and 2022 tax years. The DGT clarifies that, pursuant to RDL 35/2020, specific deadlines and procedures apply to this revocation, depending on when the original waiver was submitted.

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2022-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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