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V0672-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Days of state of alarm and sanitary suspension must be deducted when calculating 2020 tax modules

A query was made regarding how to determine the number of days an activity was carried out in 2020 for the objective estimation method. The DGT ruled that days during the state of alarm in the first half of the year and days of suspension due to sanitary measures in the second half must be excluded.

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2021-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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