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V1950-19 ·25 July 2019 ·consulta-vinculante Medium impact
Tax

Eligibility for the VAT equivalence surcharge regime when using the objective estimation method for Income Tax

The inquirer asks whether they can belong to the special VAT equivalence surcharge regime while using the objective estimation method under the Business Activity Tax (IAE). The Directorate-General for Taxes (DGT) responds that they may indeed use this VAT regime, provided they meet the requirements of a retail trader and maintain the signs, indices, and modules method for Income Tax purposes.

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2019-07-25PublishedPublished 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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