Skip to content
V0494-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Revenue volume for the objective estimation method to be calculated jointly if certain requirements are met

A married couple engaged in the same economic activity has enquired whether they must aggregate their income to determine eligibility for the objective estimation method. The DGT indicates that the calculation shall be joint if the activities are identical or similar and there is a common business address sharing resources.

In 6 key points

Lifecycle

2022-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact