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V0628-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Objective estimation may be applied to course preparation if Order HAC/1264/2018 requirements are met

A taxpayer preparing subsidised tattoo and security courses has enquired whether they may use the objective estimation method. The DGT indicates that if the activity is registered under IAE heading 933.9 and no grounds for exclusion exist, the use of this method is permitted.

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2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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