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V1301-17 ·29 May 2017 ·consulta-vinculante Medium impact
Tax

Limits for applying the objective estimation method vary by activity type and financial year

A query was made regarding the threshold of total net income that prevents the use of the objective estimation method (modules). The DGT clarifies that these limits depend on whether the activity is agricultural, livestock, or forestry, and on the transitional provisions applicable to 2016 and 2017.

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2017-05-29PublishedPublished 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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