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V1458-25 ·5 August 2025 ·consulta-vinculante Medium impact
Tax

Simplified direct estimation applies if activity is subjective and no renunciation is made

A taxpayer starting an activity not covered by objective estimation asks which calculation method to use when direct simplified estimation is not marked in their registration. The DGT responds that the simplified direct estimation method should apply, unless expressly renounced.

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2025-08-05PublishedPublished 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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