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V1985-16 ·9 May 2016 ·consulta-vinculante Medium impact
Tax

Excluded from objective estimation if 2015 limits exceeded

The consultant asks whether exceeding income or purchase limits in 2015 excludes a taxpayer from the objective estimation method in 2016. The DGT responds that, according to the regulations, the reference figures are from the immediately preceding year.

In 5 key points

Lifecycle

2016-05-09PublishedPublished 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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