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V1675-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

99 days must be deducted from 2020 activity period for net income calculation under objective estimation

A taxpayer engaged in road transport seeks clarification on how to calculate the number of days of activity in 2020 to determine net income. The DGT rules that, due to special COVID-19 regulations, the days during the state of alarm in the first half of the year must be excluded.

In 6 key points

How it affects those involved

Taxpayers using the objective estimation method (modules) must adjust their period of activity to account for the COVID-19 state of alarm, which may affect the calculation of net income.

Lifecycle

2021-05-31PublishedPublished 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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