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V0642-20 ·31 March 2020 ·consulta-vinculante Medium impact
Tax

Return to objective estimation method in 2020 possible after cessation of incompatible activity

A taxpayer has enquired whether they can apply the objective estimation method for 2019 and 2020 after having held two incompatible activities. The DGT indicates that the direct estimation method must be used for 2019, whereas the objective method may be used in 2020 provided the exclusion period has elapsed and the relevant limits are not exceeded.

In 6 key points

Lifecycle

2020-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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