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V0977-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

Reversion to objective estimation method in 2021 prohibited if waiver was made in 2019

A taxpayer inquired whether they could apply the objective estimation method in 2021 after having waived it in 2019 upon commencing their activity. The DGT ruled that this is not possible, as the exception provided by RDL 35/2020 does not apply to waivers made prior to 2020.

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2021-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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