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V1557-16 ·13 April 2016 ·consulta-vinculante Medium impact
Tax

Objective estimation method inapplicable if agricultural, livestock or forestry income exceeds €300,000

A taxpayer inquired whether they could use the objective estimation method for livestock and forestry activities. The DGT ruled that, having exceeded €300,000 in income during the previous year, the taxpayer is excluded from using this method.

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2016-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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