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V1413-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Objective estimation may be maintained in an individual activity despite participation in a community of property

A taxpayer engaged in food trading under the objective estimation method asks whether participation in a community of property prevents them from continuing to use this method. The DGT rules that there is no incompatibility if the activities are distinct.

In 6 key points

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2023-05-25PublishedPublished 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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