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V1749-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Renouncing the objective estimation method carries a minimum three-year commitment

A taxpayer who began activities in 2019 under the direct estimation method asks whether they can revert to the objective estimation method in 2020. The DGT rules that the renunciation of the objective method has already taken place and is irreversible for a period of three years.

In 6 key points

Lifecycle

2020-06-03PublishedPublished 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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