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V2645-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

Calculation of income limits for objective estimation must be performed jointly if certain requirements are met

A consultation addresses how the volume of income should be calculated for the objective estimation method in agricultural activities when similar activities exist. The DGT explains that the limit is assessed jointly if the activities are identical or similar and share a common management.

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2022-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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