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V1510-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

Transactions with foundations count towards the first threshold for total income in objective estimation

A query was raised regarding whether sales made with a foundation should be included when determining exclusion from the objective estimation method based on turnover. The DGT ruled that all transactions must be counted towards the first established limit.

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Lifecycle

2020-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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