Skip to content
V2316-24 ·8 November 2024 ·consulta-vinculante Medium impact
Tax

Objective estimation may be applied to agricultural activities in 2025 following the exclusion period

A taxpayer performing teaching activities under the direct estimation method started an agricultural activity and sought clarification on whether they could use the objective estimation method in 2025. The DGT indicates that, due to previous incompatibility, they must apply the direct estimation method for three years, potentially accessing the objective method in 2025 if requirements are met.

In 6 key points

Lifecycle

2024-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact