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MEDIUM
FISCAL

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

V1458-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1458-25
Published
5 Aug 2025

Summary

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.

In 5 key points

Lifecycle

2025-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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