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V0746-22 ·5 April 2022 ·consulta-vinculante Medium impact
Tax

Objective estimation may be applied to a new activity after the three-year exclusion period

A taxpayer who previously operated under the direct estimation method wishes to know if their new transport activity can be taxed using the objective estimation method. The DGT states that the three-year exclusion period following the previous activity must be observed.

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2022-04-05PublishedPublished 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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