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V2130-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

A minimum of three years must pass to return to the objective estimation method after a waiver

The inquirer asks for the period during which they could apply the objective estimation method after having tacitly waived it at the start of their activity. The DGT responds that the waiver has a minimum effect of three years and that to return to the objective estimation method, the revocation of said waiver must be submitted once those periods have elapsed.

In 6 key points

Lifecycle

2023-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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