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V0341-21 ·24 February 2021 ·consulta-vinculante Medium impact
Tax

Reversion to objective estimation method in 2021 prohibited if waiver was submitted in 2019

A taxpayer inquired whether they could apply the direct estimation method in 2021 after having waived the objective estimation method in 2019. The DGT ruled that this is not possible, as the measures introduced by RDL 35/2020 do not apply to waivers submitted prior to 2020.

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

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