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V1033-18 ·24 April 2018 ·consulta-vinculante Medium impact
Tax

Direct estimation must be used for all activities if an activity incompatible with the objective estimation method is commenced

A taxpayer who was already using direct estimation commences an activity under the objective estimation method in 2016. The DGT responds that the incompatibility requires the application of direct estimation to all their activities.

In 6 key points

Lifecycle

2018-04-24PublishedPublished 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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