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V0683-23 ·21 March 2023 ·consulta-vinculante Medium impact
Tax

Livestock activities must use direct estimation if other non-objective professional activities are performed

A taxpayer carries out both professional and livestock activities. The Tax Agency clarifies that since the professional activities are ineligible for the objective estimation method, the livestock activity is also ineligible due to incompatibility, meaning direct estimation must be applied to both.

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2023-03-21PublishedPublished 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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