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A taxpayer producing mussels in rafts has requested clarification on the net income limits required to use the objective estimation method. The DGT has ruled that only the total turnover limit must be met, as the taxpayer is not required to issue invoices.
This ruling clarifies that for certain aquaculture activities not subject to invoicing requirements, the net income threshold for the objective estimation regime is not applicable, simplifying the tax regime for these producers.
The tax team reviews your specific situation.
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