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V0514-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Objective estimation cannot be applied in a new activity during exclusion period

A taxpayer who provided healthcare services under direct estimation seeks to apply objective estimation to a new transport activity. The tax authority states that they must wait until the three-year exclusion period ends.

In 6 key points

How it affects those involved

Taxpayers cannot switch to objective estimation for new activities during the three-year exclusion period.

Lifecycle

2025-03-28PublishedPublished 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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