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V2143-15 ·14 July 2015 ·consulta-vinculante Medium impact
Tax

Excluded from objective estimation method if 2015 limits exceeded

The DGT confirms that exceeding income or purchase limits in 2015 does not exclude a taxpayer from the objective estimation method in 2016, as the limits are based on the immediately preceding year's figures.

In 5 key points

Lifecycle

2015-07-14PublishedPublished 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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