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A taxpayer transitioning from telephone installation services to taxi driving services has enquired whether they may use the objective estimation method. The DGT has ruled that this is permissible, provided that no exclusion criteria apply upon the commencement of the new activity.
This ruling clarifies the eligibility for the objective estimation tax regime when changing business activities, confirming that the transition is possible as long as the taxpayer does not meet any legal grounds for exclusion.
The tax team reviews your specific situation.
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