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V1809-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Can objective estimation method be resumed in 2027 after ceasing incompatible activity

A taxpayer who was operating under objective estimation began a new activity under direct estimation, forcing a method change. The question arises whether they can revert to objective estimation in 2027 after removing the new activity in 2026.

In 6 key points

How it affects those involved

Taxpayers may be able to revert to objective estimation if they cease incompatible direct estimation activities, provided the conditions for method change are met.

Lifecycle

2025-10-13PublishedPublished 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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