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V0464-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Objectivity method limits remain at 250,000 and 125,000 euros for 2025

The consultant asks whether the objective estimation method can be applied in 2025 after the non-validation of Royal Decree-Law 9/2024. The DGT responds that, for legal security, the high thresholds for income and revenue remain in place.

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2026-02-27PublishedPublished 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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