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V1316-20 ·8 May 2020 ·consulta-vinculante Medium impact
Tax

Switching from direct to objective estimation requires revoking the previous waiver after three years

A taxpayer inquired whether they could apply the objective estimation method after having waived it in 2017. The DGT clarifies that instead of submitting a new waiver, the previous one must be revoked once the minimum three-year period has elapsed.

In 6 key points

How it affects those involved

Taxpayers wishing to change their tax regime must ensure they have adhered to the mandatory three-year minimum period following any previous waiver of the objective estimation method.

Lifecycle

2020-05-08PublishedPublished 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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