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V0427-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

Income for the objective estimation method is calculated jointly if spouses carry out identical or similar activities and share a common management

A query was raised regarding whether the income of a married couple must be summed or calculated separately to determine the income limit for the objective estimation method. The DGT ruled that, although the general rule is individual calculation, the income of the spouse, descendants, and ascendants must be aggregated if the activities are identical or similar and there is common management.

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2022-03-03PublishedPublished 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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