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V1916-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Joint calculation applies if spouses share activity and resources

A taxpayer asks whether their spouse can apply the objective estimation method in an agricultural activity. The DGT states that while the general rule is individual calculation, the activities of both spouses should be combined if they are identical and share direction and resources.

In 6 key points

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2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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