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V0612-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

A community of property may use objective estimation without affecting the method used by its members

A query was raised regarding whether an agricultural community of property can tax under the objective estimation method when one of its members uses the direct estimation method. The DGT ruled that the community's method does not affect that of its members, unless the activities are identical or similar and share common management.

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2024-04-09PublishedPublished 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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