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V1725-20 ·2 June 2020 ·consulta-vinculante Medium impact
Tax

Revenue volume for objective estimation is calculated jointly with spouses, ascendants, and descendants under certain conditions

A query was raised regarding how revenue volume should be calculated when applying the objective estimation method to agricultural activities. The DGT clarifies that, provided certain requirements are met, income must be aggregated with that of direct family members and income-attribution entities.

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2020-06-02PublishedPublished 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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