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A taxpayer processing olives into oil has inquired whether it is possible to return to the objective estimation method for IRPF and the simplified VAT regime after having previously waived them. The DGT has ruled that this is possible, provided the waiver is revoked within the legal timeframe and the thresholds for income or purchases are not exceeded.
This ruling provides legal certainty for taxpayers wishing to revert to simplified tax regimes, provided they adhere to statutory deadlines and turnover limits.
The tax team reviews your specific situation.
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