Skip to content
V2592-23 ·27 September 2023 ·consulta-vinculante Medium impact
Tax

Calculation of objective estimation magnitudes shall be joint if specific circumstances apply

A married couple and their son, all operating independent taxi services, have enquired whether their objective estimation magnitudes should be calculated jointly. The DGT has ruled that the calculation shall be joint if the activities are identical or similar and there is a common business address with shared resources.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for joint calculation of objective estimation magnitudes, potentially affecting tax liability for family-run businesses operating in similar sectors from a shared location.

Lifecycle

2023-09-27PublishedPublished 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