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V1413-20 ·14 May 2020 ·consulta-vinculante Medium impact
Tax

Objective estimation may be applied to income attribution entities and individual direct estimation

A taxpayer inquired whether it is possible to use objective estimation for an agricultural activity within an income attribution entity while simultaneously using direct estimation for their individual gardening activity. The DGT ruled that there is no incompatibility between these two methods.

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2020-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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