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V0832-19 ·22 April 2019 ·consulta-vinculante Medium impact
Tax

Objective estimation cannot be applied if activity is carried out outside IRPF scope

A vehicle repairer providing services abroad asks whether the objective estimation method can be used. The DGT responds that it cannot be applied as the activity takes place outside the IRPF scope.

In 6 key points

Lifecycle

2019-04-22PublishedPublished 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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