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V2550-23 ·25 September 2023 ·consulta-vinculante Medium impact
Tax

Revocation of withdrawal from the objective estimation method may take effect in 2024

A taxpayer inquired whether they could return to the IRPF objective estimation method and the simplified VAT regime after having previously withdrawn from them. The DGT ruled that, since the withdrawal was not revoked in 2023, the taxpayer must remain under the direct estimation method, though they may request the change for 2024.

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2023-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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