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V0353-19 ·19 February 2019 ·consulta-vinculante Medium impact
Tax

No specific correction index exists for seasonal activities under the objective estimation method

A taxpayer asks whether they can apply a correction index for seasonal activities in their olive grove operation. The DGT responds that no such index exists in the objective estimation regulations.

In 5 key points

Lifecycle

2019-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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