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V0727-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Objective estimation may be applied if the activity causing incompatibility ceases

A taxpayer asks whether they can use the objective estimation method in 2019 after having been excluded due to performing incompatible activities. The DGT responds that if the cause for exclusion disappears, the taxpayer may return to this method, provided they do not exceed the limits set by the Ministerial Order.

In 6 key points

Lifecycle

2020-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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