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V0778-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Income from entities under the income attribution regime must be included in the objective estimation limit if certain requirements are met

The taxpayer asks whether agricultural income must be combined with income from an entity under the income attribution regime to determine if the objective estimation limit has been exceeded. The DGT rules that they must be aggregated if the activities are identical or similar and there is a common management.

In 6 key points

How it affects those involved

This ruling affects taxpayers operating multiple activities or entities, as it clarifies the criteria for aggregating income to determine eligibility for the objective estimation tax regime.

Lifecycle

2020-04-07PublishedPublished 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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