MEDIUM
FISCAL Possible return to objective estimation in 2025 after exclusion period expires
Technical details
Summary
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.
In 5 key points
Lifecycle
2025-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.