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A taxpayer has enquired whether they may revert to the objective estimation method for their agricultural activity in 2019, following the cessation of a solar energy activity that had caused an incompatibility. The DGT indicates that, as the three-year exclusion period has elapsed, the method may be applied as long as no other grounds for exclusion exist and the limits set by the Ministerial Order are not exceeded.
The tax team reviews your specific situation.
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