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V1064-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Limits on the objective estimation method are not multiplied by the number of co-owners

A taxpayer has requested clarification on how to calculate the limits that prevent the use of the objective estimation method within an agricultural partnership. The Directorate General of Taxes (DGT) has ruled that these limits must be assessed based on the entity's own operations, without multiplying them by the number of partners.

In 5 key points

How it affects those involved

This ruling clarifies that for tax purposes, the thresholds for the objective estimation method are applied to the partnership as a single entity rather than being scaled per individual partner.

Lifecycle

2020-04-24PublishedPublished 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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