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V0612-21 ·16 March 2021 ·consulta-vinculante Medium impact
Tax

Objective estimation method cannot be applied to food production and trade activities

A taxpayer inquired whether their activities involving the production of food products and the wholesale of frozen goods could be taxed under the objective estimation method. The Directorate General for Taxes (DGT) ruled that these activities were not included in the regulations for the 2021 tax year.

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2021-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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