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V2788-19 ·10 October 2019 ·consulta-vinculante Medium impact
Tax

Income must be annualised if activity commenced during the financial year to determine eligibility for the objective estimation method

The applicant asks how to determine eligibility for the objective estimation method in 2017 after starting activity in October 2016. The DGT rules that the income obtained must be annualised and compared against the LIRPF limits, taking into account the transitional amounts applicable for those financial years.

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2019-10-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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