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V0955-19 ·7 May 2019 ·consulta-vinculante Medium impact
Tax

Objective estimation may be applied in 2019 for courier services following the cessation of previous activities

A taxpayer performing activities under the direct estimation method wishes to start a courier activity in 2019 using the objective estimation method. The DGT rules that, once previous activities have ceased, this method may be applied provided the limits set by the Ministerial Order are not exceeded.

In 6 key points

Lifecycle

2019-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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