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V0340-21 ·24 February 2021 ·consulta-vinculante Medium impact
Tax

Objective estimation method applicable in 2021 following exclusion period

A taxpayer who exceeded the limits for the objective estimation method in previous years has enquired whether they may revert to it in 2021. The DGT has ruled that, after completing a three-year period under the direct estimation method, the taxpayer may return to the objective method provided they met the requirements in the preceding year.

In 5 key points

Lifecycle

2021-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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