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V1590-24 ·1 July 2024 ·consulta-vinculante Medium impact
Tax

Objective estimation method cannot be applied before three years have passed since renunciation

The taxpayer asks whether they can use the objective estimation method for two activities started in 2024, having renounced the method in 2023. The DGT rules that this is not possible because a renunciation carries a minimum three-year effect.

In 6 key points

Lifecycle

2024-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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