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MEDIUM
FISCAL

Objective estimation cannot be applied in 2026 if direct estimation was used in 2025

V2479-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2479-25
Published
12 Dec 2025

Summary

A taxpayer who used direct estimation in 2025 for a ceased activity asks whether objective estimation can be used in 2026 for a new activity. The DGT responds that it cannot, due to the three-year exclusion period.

In 6 key points

Lifecycle

2025-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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