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V0726-23 ·27 March 2023 ·consulta-vinculante Medium impact
Tax

Calculation of income volume for objective estimation must be performed jointly if two requirements are met

A taxpayer providing courier services has requested clarification on how to calculate the volume of income for the objective estimation method. The DGT explains that while the general rule is individual calculation, the income volume of family members and income-attributing entities must be aggregated if the activities are similar and there is common management.

In 6 key points

How it affects those involved

This ruling clarifies the aggregation rules for taxpayers under the objective estimation regime, potentially increasing the total income volume used to determine eligibility and tax liability for family-run businesses or groups with shared management.

Lifecycle

2023-03-27PublishedPublished 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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