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V0497-24 ·4 April 2024 ·consulta-vinculante Medium impact
Tax

Income volume must be annualised if economic activity commenced during the previous year

The taxpayer asks how to calculate the volume of income to determine eligibility for the objective estimation method in 2024, having started activity in 2023. The DGT rules that, since activity began in the previous year, the income volume must be annualised to check whether the limits have been exceeded.

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Lifecycle

2024-04-04PublishedPublished 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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