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V2026-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Income from discontinued activities must be included when calculating objective estimation limits

A taxpayer inquired about how to calculate the income and purchase limits for the objective estimation method in 2025 following a change in business activity. The DGT ruled that for the 2025 calculation, 2024 data must be used, which includes the income generated by the activity that was subsequently discontinued.

In 5 key points

How it affects those involved

Taxpayers changing their business activities must ensure that income from previous, closed activities is accounted for when determining eligibility for the objective estimation regime in the following year.

Lifecycle

2024-09-23PublishedPublished 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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