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V0892-25 ·23 May 2025 ·consulta-vinculante Medium impact
Tax

The application of objective estimation depends on the cause of the current situation and compliance with exclusion or renunciation deadlines

A taxpayer using direct estimation for courier services wishes to start a new transport activity and apply the objective estimation method. The DGT states it cannot assess without knowing whether the current situation results from a renunciation or exclusion, and when it occurred.

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2025-05-23PublishedPublished 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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