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V2459-22 ·30 November 2022 ·consulta-vinculante Medium impact
Tax

An activity cannot be considered ancillary if both are included in the objective estimation method orders

A partnership (comunidad de bienes) inquired whether its bread and dairy trading activity could be considered ancillary to its café activity, allowing it to be taxed under only one of them via the objective estimation method. The Directorate General for Taxes (DGT) ruled that both are independent activities.

In 5 key points

How it affects those involved

Businesses operating multiple activities must ensure they meet the specific legal criteria for ancillary status if they wish to consolidate taxation under a single objective estimation regime; otherwise, each activity must be taxed separately.

Lifecycle

2022-11-30PublishedPublished 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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