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A query was raised regarding the calculation of IRPF instalment payments under the objective estimation regime during the first two quarters of 2020. The DGT ruled that days during which the state of alarm was declared should not be counted as days of activity for this purpose.
This ruling affects taxpayers under the objective estimation regime, as it prevents the inclusion of lockdown periods when determining the number of days of activity for instalment payment calculations.
The tax team reviews your specific situation.
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