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V0994-24 ·10 May 2024 ·consulta-vinculante Medium impact
Tax

Withdrawal of the decision to opt out of the objective estimation method cannot be tacit

The applicant inquired whether they could tacitly withdraw their decision to opt out of the direct estimation method by submitting the first instalment payment for 2024 using the objective estimation method. The DGT ruled that the revocation of such a withdrawal cannot be tacit and must be formally carried out in December of the preceding year.

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2024-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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