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V1265-23 ·12 May 2023 ·consulta-vinculante Medium impact
Tax

Income limits for objective estimation are computed jointly if spouses have similar activities and a common address

A query was raised regarding how to compute income limits for applying the objective estimation or simplified direct estimation method when two spouses start separate agricultural activities. The DGT ruled that, as a general rule, limits are applied individually, unless specific requirements for joint computation are met.

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2023-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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