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V0495-25 ·27 March 2025 ·consulta-vinculante Medium impact
Tax

Possible return to objective estimation in 2025 after exclusion period expires

A taxpayer who switched from objective estimation to simplified direct estimation in 2019 due to exceeding limits asks whether they can resume objective estimation in 2025. The DGT responds that, as the three-year exclusion period has expired, they may reapply provided the requirements of the objective method are met.

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2025-03-27PublishedPublished 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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