Skip to content
V1838-22 ·2 August 2022 ·consulta-vinculante Medium impact
Tax

Inactivity days must be deducted when calculating objective estimation modules

A carrier using the objective estimation method has enquired how to calculate modules when activity is suspended. The DGT has ruled that only days of actual employment, use, or installation should be counted.

In 6 key points

Lifecycle

2022-08-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact