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V1458-23 ·26 May 2023 ·consulta-vinculante Medium impact
Tax

Objective estimation may be used for an individual activity even if an entity under the attribution regime exists

A sole trader has enquired whether they can apply the objective estimation method to their clothing retail business after taking over their mother's activity. The DGT has ruled that the existence of an entity under the attribution regime does not affect the individual activity, unless the activities are identical or similar and share the same business premises.

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2023-05-26PublishedPublished 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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