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V1446-24 ·14 June 2024 ·consulta-vinculante Medium impact
Tax

Calculation of magnitudes for objective estimation must be performed jointly if two requirements are met

The taxpayer asks whether income and purchases should be calculated individually or jointly with the community of property assets in which they participate when applying the objective estimation method. The DGT responds that, although the general rule is independent calculation, a joint calculation must be carried out if the activities are identical or similar and there is common management sharing resources.

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2024-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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