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V1691-20 ·29 May 2020 ·consulta-vinculante Medium impact
Tax

Correction index for small businesses cannot be applied if premises or staff limits are exceeded

A taxpayer inquired whether the correction index for small businesses could be applied under the objective estimation method. The DGT ruled that this is not possible because the activity was carried out across two premises and involved three employees.

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2020-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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