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V1505-18 ·4 June 2018 ·consulta-vinculante Medium impact
Tax

Reverting to the objective estimation method after renunciation is possible if revoked in December and limits are met

A farmer inquires whether they can return to the objective estimation method in 2018 after having previously renounced it. The DGT clarifies that the renunciation must be revoked in December and it must be verified that the established income limits are not exceeded.

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Lifecycle

2018-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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