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V0907-19 ·26 April 2019 ·consulta-vinculante Medium impact
Tax

Possibility of applying objective estimation to a new activity following the cessation of a previous one

A taxpayer performing an activity under the direct estimation method wishes to deregister to start a new one using the objective estimation method. The DGT rules that the incompatibility between these regimes ceases to exist if three years have passed since the start of the previous activity.

In 5 key points

Lifecycle

2019-04-26PublishedPublished 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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